1. (1) It is the responsibility of the ethanol distributor, including anyone who imports ethanol, to collect and remit to the department the tax that is due on the ethanol pursuant to 15-70-403, MCA.

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

Implementing statute(s): 15-70-512, 15-70-523, MCA

History: NEW, 1983 MAR p. 997, Eff. 7/29/83; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 2010 MAR p. 2815, Eff. 12/10/10; TRANS & AMD from ARM 18.9.501, 2016 MAR p. 1849, Eff. 10/15/16.