ARM 18.15.305

18.9.205 EXEMPTION - U.S. AND OTHER STATES (1) Licensed distributors making sales of gasoline, special fuel, or aviation fuel, to the United States government or a state entity FOB rack for use by the purchaser out of the state of Montana must report the sale as a credit to the amount of gasoline, special fuel, or aviation fuel distributed on the distributor's monthly statement as an export required by 15-70-205 and 15-70-344, MCA.