Mont. Code Ann. § 15-70-450
Cooperative agreement -- motor fuels taxes
En. Sec. 1, Ch. 772, L. 1991; amd. Sec. 5, Ch. 772, L. 1991; amd. Sec. 5, Ch. 625, L. 1993; amd. Sec. 40, Ch. 19, L. 1999; Sec. 15-70-234, MCA 2013; redes. 15-70-450 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 15, Ch. 163, L. 2019; amd. Sec. 36, Ch. 261, L. 2021; amd. Sec. 2, Ch. 460, L. 2025.
- (1) In order to prevent the possibility of dual taxation of motor fuels purchased by Montana citizens and businesses on Indian reservations, the department and an Indian tribe may enter into a cooperative agreement. The department may, with the concurrence of the attorney general, include as a member of the negotiating team a representative of the department of justice who has expertise in Indian matters.
- (2) The department of transportation shall report the status of cooperative agreement negotiations to the transportation interim committee in accordance with 5-11-210.
History: En. Sec. 1, Ch. 772, L. 1991; amd. Sec. 5, Ch. 772, L. 1991; amd. Sec. 5, Ch. 625, L. 1993; amd. Sec. 40, Ch. 19, L. 1999; Sec. 15-70-234, MCA 2013; redes. 15-70-450 by Sec. 41, Ch. 220, L. 2015; amd. Sec. 15, Ch. 163, L. 2019; amd. Sec. 36, Ch. 261, L. 2021; amd. Sec. 2, Ch. 460, L. 2025.