- (1) Any seller who sells gasoline or special fuel to a purchaser through a keylock or cardtrol on which a refund may be claimed in accordance with 15-70-430, MCA, shall provide the purchaser with a statement of fuel purchased. The statement may be prepared as frequently as deemed necessary, but one statement must be issued at least every 30 days.
- (2) Electronic transaction reports shall be provided to the purchaser with a statement of fuel purchased on which a refund may be claimed in accordance with 15-70-430, MCA. The statement may be prepared as frequently as deemed necessary, but one statement must be issued at least every 30 days.
Authorizing statute(s): 15-70-104, MCA
Implementing statute(s): 15-70-426, 15-70-430, 15-70-432, MCA
History: NEW, 1989 MAR p. 1284, Eff. 9/1/89; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; TRANS & AMD from ARM 18.10.407, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2019 MAR p. 1380, Eff. 8/24/19; AMD, 2023 MAR p. 671, Eff. 7/8/23.