ARM 18.15.303. IMPORT DELIVERIES

(1) If a distributor ships gasoline, special fuel, or aviation fuel into Montana and delivers the fuel directly to another distributor before the fuel passes through the pipeline storage in this state, the delivering distributor must report the transaction as an import and as a sale to another licensed distributor. (2) The licensed distributor who receives the gasoline, special fuel, or aviation fuel from the importer is considered the first receiver and is liable for the tax. (3) If distribution between distributors takes place outside the state and the receiving distributor ships the gasoline, special fuel, or aviation fuel into Montana, the receiving distributor must report the import into pipeline storage or as a direct delivery to a customer.