# Mont. Code Ann. § 15-70-405: 15-70-405 Exemption from special fuel tax

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-405

## Section

- **Citation:** Mont. Code Ann. § 15-70-405
- **Heading:** 15-70-405 Exemption from special fuel tax
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 70 / Part 4 / Section 15-70-405

## Text

15-70-405 . Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.

(2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 .

(3) To qualify for the exemption under this section, the special biodiesel fuel producer shall:

(a) register annually with the department; and

(b) report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.

## Nearby sections

- [Mont. Code Ann. § 15-70-401 15-70-401 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-401.md)
- [Mont. Code Ann. § 15-70-402 15-70-402 License and security of distributors -- denial or disciplinary action](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-402.md)
- [Mont. Code Ann. § 15-70-403 15-70-403 Gasoline, special fuel, and aviation fuel tax -- incidence -- rates](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-403.md)
- [Mont. Code Ann. § 15-70-404 15-70-404 Computation](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-404.md)
- [Mont. Code Ann. § 15-70-405 15-70-405 Exemption from special fuel tax](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-405.md)
- [Mont. Code Ann. § 15-70-410 15-70-410 Distributor's statement and payment -- confidentiality](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-410.md)
- [Mont. Code Ann. § 15-70-411 15-70-411 Recordkeeping requirements](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-411.md)
- [Mont. Code Ann. § 15-70-412 15-70-412 Invoice of distributors and aviation fuel dealers](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-412.md)
- [Mont. Code Ann. § 15-70-415 15-70-415 Examination of records](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-415.md)
- [Mont. Code Ann. § 15-70-416 15-70-416 Information reports -- penalty -- confidentiality](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-416.md)
- [Mont. Code Ann. § 15-70-417 15-70-417 Penalties for delinquency](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-417.md)
- [Mont. Code Ann. § 15-70-418 15-70-418 Fraudulent returns -- penalty](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-418.md)
- [Mont. Code Ann. § 15-70-419 15-70-419 Improperly imported fuel -- seizure](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-419.md)
- [Mont. Code Ann. § 15-70-420 15-70-420 Warrant for distraint](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-420.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C70_P4_S15-70-405. Check the current official text before relying on it. Not legal advice.