1. (1) If an alternative fuel dealer fails to file timely reports, they may be required to furnish the department a corporate surety bond or other collateral security or indemnity equivalent to twice the alternative fuel dealer's estimated quarterly alternative fuel tax. Failure to timely file as used in 15-70-704, MCA, means:

   1. (a) an alternative fuel dealer has failed to file for more than one reporting period;
   2. (b) an alternative fuel dealer has given the department a non-sufficient fund check or whose non-sufficient fund check was returned as a result of a bank error more than twice; or
   3. (c) a report was returned for inadequate postage more than twice.
2. (2) In those instances where reports, which have been either solicited or audited, are determined to be inadequate by the department, the reports will be deemed to have not been timely filed.

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

Implementing statute(s): 15-70-704, MCA

History: NEW, 1999 MAR p. 651, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS from ARM 18.10.507, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2024 MAR p. 1621, Eff. 7/6/24.