Montana legislation · 2025 Regular Session
Montana HB351: Clarify point of taxation for gasoline and special fuels taxes
Status: Signed into law, May 8, 2025
What the bill says
An act clarifying the point of taxation for gasoline and special fuels taxes to the first licensed distributor who owns the gasoline or special fuel as it is withdrawn from a terminal or refinery in this state or imported into this state; revising definitions; amending sections 15-70-401, 15-70-402, 15-70-403, 15-70-404, and 15-70-441, mca; and providing a delayed effective date.
From the engrossed text:
AN ACT CLARIFYING THE POINT OF TAXATION FOR GASOLINE AND SPECIAL FUELS TAXES TO THE FIRST LICENSED DISTRIBUTOR WHO OWNS THE GASOLINE OR SPECIAL FUEL AS IT IS WITHDRAWN FROM A TERMINAL OR REFINERY IN THIS STATE OR IMPORTED INTO THIS STATE; REVISING DEFINITIONS; AMENDING SECTIONS 15-70-401, 15-70-402, 15-70-403, 15-70-404, AND 15-70-441, MCA; AND PROVIDING A DELAYED EFFECTIVE DATE. Section 1. Section 15-70-401, MCA, is amended to read: "15-70-401. Definitions. As used in this part, the following definitions apply: (1) "Agricultural use" means use of gasoline or special fuel by a person who earns income while engaging in the business of farming or ranching and who files farm or income reports for tax purposes as required by the United States internal revenue service. (2) "Aviation fuel" means gasoline or any other liquid fuel by whatever name the liquid fuel may be known or sold, compounded for use in and sold for use in aircraft, including but not limited to any and all gasoline or liquid fuel meeting or exceeding the minimum specifications prescribed by the United States for use by its military forces in aircraft. (3) (a) "Biodiesel" means a fuel produced from monoalkyl esters of long-chain fatty acids derived from vegetable oils, renewable lipids, animal fats, or any combination of those ingredients. The fuel must meet the requirements of …
Sponsors
- Sprunger, Courtenay (R, 7) · primary sponsor
- Hunter, Gregg (R, 15)
Latest actions
- : Chapter Number Assigned
- : (H) Signed by Governor
- : Chapter Number Assigned
- : (H) Signed by Governor
- : (H) Transmitted to Governor
- : (S) Signed by President
- : (H) Signed by Speaker
- : (H) Transmitted to Governor
- : (S) Signed by President
- : (H) Signed by Speaker
Votes
- Do Concur (April 11, 2025): 48 yea, 0 nay, passed
- Do Concur (April 10, 2025): 48 yea, 0 nay, passed
- Do Pass (February 11, 2025): 99 yea, 0 nay, passed
- Do Pass (February 10, 2025): 100 yea, 0 nay, passed
Subjects: Taxation--Fuels, Taxation
Common questions
- What is HB351?
- HB351 is a bill in the Montana Legislature (2025 Regular Session): Clarify point of taxation for gasoline and special fuels taxes.
- What does HB351 do?
- In its own words: An act clarifying the point of taxation for gasoline and special fuels taxes to the first licensed distributor who owns the gasoline or special fuel as it is withdrawn from a terminal or refinery in this state or imported into this state; revising definitions; amending sections 15-70-401, 15-70-402, 15-70-403, 15-70-404, and 15-70-441, mca; and providing a delayed effective date.
- What is the status of HB351?
- Signed into law as of May 8, 2025. Latest action: Chapter Number Assigned (May 13, 2025).
- Who sponsored HB351?
- Sprunger, Courtenay (R, 7), with 1 co-sponsor.
- Where is the official record for HB351?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC1516
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.