Montana § 15-70-404 - Computation
Full text of Montana Montana Code Annotated § 15-70-404 — Computation, with citation guidance and answers to common questions.
§ 15-70-404. Computation
(Temporary) Computation. (1) The tax imposed on the distributor under 15-70-403 (1) may be rounded to the nearest whole dollar amount. (2) The tax imposed under 15-70-403 (6) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403 (1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state. 15-70-404 . (Effective July 1, 2026) Computation. (1) The tax imposed on the distributor under 15-70-403 (1) may be rounded to the nearest whole dollar amount. (2) The tax imposed under 15-70-403 (9) on owners or operators of the motor vehicles operating on the public roads and highways of this state must be computed, with respect to gasoline or special fuel for which the tax has not been paid in this state and that has been consumed by the purchaser, by multiplying the corresponding tax rate per gallon as provided in 15-70-403 (1) by the number of gallons of gasoline or special fuel consumed by the person in the operation of motor vehicles on the public roads and highways of this state.
Frequently Asked Questions About Montana § 15-70-404
What does Montana Code Annotated § 15-70-404 cover?
Section 15-70-404 ("Computation") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-70-404?
A common citation format is "Montana Code Annotated § 15-70-404" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-70-404 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.