1. (1) In cases where gasoline, special fuel, or aviation fuel is placed into a storage tank or similar facility and the gasoline, special fuel, or aviation fuel is lost as a result of a leak in either the tank, the line, or the pump connected to the tank or facility, the Department of Transportation is under no obligation to refund the tax if a taxpayer fails:

   1. (a) to immediately notify the department of the loss; or
   2. (b) to comply strictly with the procedures provided in ARM 18.15.409; or
   3. (c) to take the necessary precautions to repair the leak and to attempt to minimize the loss.
2. (2) The distributor may not claim a refund for the petroleum cleanup fee.

Authorizing statute(s): 15-70-104, 75-11-319, MCA

Implementing statute(s): 15-70-425, 15-70-426, 15-70-432, 15-70-434, 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 18.9.312, 2016 MAR p. 2417, Eff. 10/15/16.