ARM 18.15.218

18.9.401 TREATMENT OF ETHANOL-BLENDED GASOLINE (1) For the purposes of Title 15, chapter 70, reference to gasoline includes ethanol-blended gasoline (regardless of where produced and how produced). Gasoline and ethanol-blended gasoline are taxed at the rate specified in 15-70-204, MCA. (2) This rule, as amended, is effective for taxable periods beginning on and after July 1, 1983.