Montana HB351 clarifies the point of taxation for gasoline and special fuels to the first licensed distributor.
Montana HB351 amends the state's tax laws to clarify the point of taxation for gasoline and special fuels. The tax is now imposed on the first licensed distributor who owns the fuel as it is withdrawn from a terminal or refinery in Montana or imported into the state. Distributors must be licensed and pay the tax for each gallon of gasoline or special fuel distributed. The bill also revises definitions related to fuel types and tax liabilities, and it sets penalties for using untaxed dyed special fuel. The changes are effective July 1, 2026.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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