ARM 18.15.408. REFUND PERCENTAGES FOR PTO OR AUXILIARY ENGINES

(1) A person who purchases and uses any gasoline or special fuel on which the Montana gasoline or special fuel tax has been paid for the operation of a power-take off unit (PTO), or auxiliary engines fueled from the same supply tank as the vehicle, may obtain a refund of the fuel tax. The applicant must maintain the following records: (a) The original sales receipts and bulk fuel invoices must have a preprinted number, the seller's name and address, date, number of gallons, type of fuel, price per gallon, the purchaser's name and address, and one of the following: (i) dollar amount of tax; (ii) rate of tax; (iii) a notation that Montana tax is included in the price; (b) If bulk fuel is used, the customer must keep dispersal records that indicate the date of disbursement, number of gallons withdrawn and the vehicle in which the fuel was delivered. An original invoice for bulk storage must be submitted with the refund application. (c) Each user shall maintain mileage records to support the mileage reported traveled, both on public roads and off public roads. (2) 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%