ARM 18.15.217

18.9.111 ETHANOL-BLENDED GASOLINE BLENDERS (1) Pursuant to 15-70-201, MCA, a person who blends ethanol with gasoline to produce ethanol-blended gasoline is a "distributor" if no tax has been paid on the ethanol or gasoline blended to produce ethanol-blended gasoline. As a distributor, the ethanol-blended gasoline blender is responsible for paying the tax on all the ethanol and gasoline which has not been taxed and which is used to produce ethanol-blended gasoline. If the person qualifies as a distributor solely on the basis of blending ethanol and gasoline, the person is a distributor only with respect to the ethanol and gasoline used to produce ethanol-blended gasoline. (2) The blending of ethanol with gasoline to produce ethanol-blended gasoline does not make the ethanol-blended gasoline blender a distributor for the purpose of the payment of the tax due on gasoline not blended with ethanol to produce ethanol-blended gasoline. If the ethanol-blended gasoline blender receives gasoline upon which no tax has been paid and not used to produce ethanol-blended gasoline, the blender must qualify as and meet all the requirements to be either a distributor under 15-70-201, MCA, or a "wholesale distributor" under 15-70-201, MCA, and pay the tax. Sections 15-70-201 and 15-70-301, MCA, are the requirements for being a distributor or wholesale distributor on a basis other than being a ethanol-blended gasoline blender. Only if the ethanol-blended gasoline blender qualifies under these other requirements can that blender purchase gasoline without tax for resale as gasoline. (3) The ethanol-blended gasoline blender must comply with all the laws and rules which apply to distributors.