Admin. R. Mont. 18.15.408
(1) The following percentages are allowed for the refund of gasoline or special fuel used in operating a PTO or auxiliary engines when the above records are maintained. The amounts are specified as a percentage of the total taxable fuel used by the vehicle. Work performed in accordance with 15-70-403(6) or (7), MCA, is not eligible for a refund. The percentages are:
| Water and oil well drilling rigs | 80% |
| Cement mixing/concrete pumping trucks | 30% |
| Sanitation/garbage trucks/septic pumpers | 30% |
| Sewer cleaning/jet vactor | 30% |
| Super suckers | 30% |
| Fire trucks | 30% |
| Mobile cranes | 30% |
| Line truck with digger/aerial lift | 25% |
| Refrigeration trucks | 25% |
| Sweeper trucks (must be motor vehicle) | 25% |
| Self loaders/boom truck (i.e., logging trucks) | 20% |
| Truck with hydraulic winch | 20% |
| Wrecker | 20% |
| Semi-wrecker | 20% |
| Service truck with jack hammer/drill/crane | 20% |
| Oil and water well service trucks | 20% |
| Bulk feed truck | 20% |
| Dump trailer trucks | 20% |
| Dump trucks | 20% |
| Hot asphalt distribution truck | 20% |
| Leaf truck | 20% |
| Pneumatic tank truck | 20% |
| Salt spreader on dump truck | 20% |
| Seeder truck | 20% |
| Snow plow | 20% |
| Spray truck | 20% |
| Tank transport | 20% |
| Tank trucks | 20% |
| Car carrier with hydraulic winch | 10% |
| Carpet cleaning van | 10% |
| All others, including auxiliary engines | |
| under 15 horsepower | 7.5% |
Authorizing statute(s): 15-70-104, MCA
Implementing statute(s): 15-70-426, MCA
History: NEW, 1996 MAR p. 913, Eff. 4/5/96; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.9.306, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.