{"data":{"id":"us-mt/15-70-405","jurisdiction":"us-mt","citation":"15-70-405","heading":"Exemption from special fuel tax.","body":"(1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.\n(2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430.\n(3) To qualify for the exemption under this section, the special biodiesel fuel producer shall:\n(a) register annually with the department; and\n(b) report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.","path":["TITLE 15. TAXATION","CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES","Part 4. Gasoline and Special Fuel Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0700/part_0040/section_0050/0150-0700-0040-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:54Z","sha256":"80121e9866ac6b8c94e06092d291a711c010fd71baa32d24419c0c25fe35b70b","source_id":"us-mt","stale":false,"prev":"us-mt/15-70-404","next":"us-mt/15-70-406"},"notice":"GroundRules: Original legal text. Not legal advice."}