MT HB351

Clarifies that gasoline and special fuel taxes apply to the first licensed distributor who owns the fuel when it is withdrawn from a Montana terminal or refinery, or when imported into the state

Establishes that only licensed distributors may withdraw gasoline or special fuel from a refinery or terminal

Prohibits tax-free exchanges of gasoline, special fuel, and aviation fuel between licensed distributors more than one time

Removes the outdated provision allowing dealers licensed as of January 1, 1969 to qualify as distributors

Effective date: July 1, 2026