1. (1) Distributors may transfer casinghead or catalytic blending stocks to other licensed distributors without the payment of tax; provided these products will be used for blending purposes only and the blended product will be distributed as either gasoline or special fuel.

Authorizing statute(s): 15-70-104, MCA

Implementing statute(s): 15-70-401, 15-70-403, MCA

History: Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; TRANS & AMD from ARM 18.9.204, 2016 MAR p. 2417, Eff. 10/15/16.