ARM 18.15.408. REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES

(1) The following percentages are allowed for the refund of gasoline or special fuel used in operating a PTO or auxiliary engines when the above records are maintained. The amounts are specified as a percentage of the total taxable fuel used by the vehicle. Work performed in accordance with 15-70-403(6) or (7), MCA, is not eligible for a refund. The percentages are: Water and oil well drilling rigs 80% Cement mixing/concrete pumping trucks 30% Sanitation/garbage trucks/septic pumpers 30% Sewer cleaning/jet vactor 30% Super suckers 30% Fire trucks 30% Mobile cranes 30% Line truck with digger/aerial lift 25% Refrigeration trucks 25% Sweeper trucks (must be motor vehicle) 25% Self loaders/boom truck (i.e., logging trucks) 20% Truck with hydraulic winch 20% Wrecker 20% Semi-wrecker 20% Service truck with jack hammer/drill/crane 20% Oil and water well service trucks 20% Bulk feed truck 20% Dump trailer trucks 20% Dump trucks 20% Hot asphalt distribution truck 20% Leaf truck 20% Pneumatic tank truck 20% Salt spreader on dump truck 20% Seeder truck 20% Snow plow 20% Spray truck 20% Tank transport 20% Tank trucks 20% Car carrier with hydraulic winch 10% Carpet cleaning van 10% All others, including auxiliary engines under 15 horsepower 7.5%