ARM 18.15.201. DETERMINATION OF WHEN GASOLINE, SPECIAL FUEL, OR AVIATION FUEL DISTRIBUTED

(1) When gasoline, special fuel, or aviation fuel is withdrawn from a refinery or pipeline terminal in this state, the gasoline, special fuel, or aviation fuel shall be deemed to be distributed by the distributor who is the owner of the gasoline, special fuel, or aviation fuel prior to the time of withdrawal, unless the gasoline, special fuel, or aviation fuel is withdrawn for shipment or delivery to a licensed distributor, in which case it shall be deemed distributed by the first licensed distributor to receive the gasoline, special fuel, or aviation fuel after it has been withdrawn from the refinery or pipeline terminal. (2) The gasoline, special fuel, or aviation fuel imported into this state (other than gasoline, special fuel, or aviation fuel placed in storage at refineries or pipeline terminals) shall be deemed to be distributed after it has arrived in and is brought to rest in this state by the person who is the owner of the gasoline, special fuel, or aviation fuel at the time the gasoline, special fuel, or aviation fuel is unloaded. However, if the owner is not licensed as a Montana distributor and if the gasoline, special fuel, or aviation fuel was shipped or delivered into this state by a person who is licensed as a distributor, then the gasoline, special fuel, or aviation fuel shall be deemed to be distributed by the licensed distributor. (3) Any tax-free exchange of gasoline, special fuel, or aviation fuel between licensed distributors may occur only once.