ARM 18.15.120
ARM 18.15.120. WHAT CONSTITUTES SPECIAL FUEL
Cite as Mont. Admin. R. 18.15.120
(1) Special fuel as defined in 15-70-401, MCA, includes diesel fuel, stove oils, heating oils, burner fuels, kerosene, or any other combination of hydrocarbon fuels used for the operation of motor vehicles, except fuels subject to the gasoline license tax or to the license tax on vehicles operated by liquefied petroleum gas or compressed natural gas.