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Executive Order


WHEREAS, the Montana Department of Transportation (MDT) is statutorily charged with the collection, refund and administration of the motor fuel tax program in the State of Montana; and

WHEREAS, fuel tax evasion potentially costs the state substantial sums of revenue for highway funding purposes including construction and maintenance activities that provide for the safety of the traveling public; and

WHEREAS, the Montana Constitution provides for, and state statute establishes, a process for refunding fuel taxes collected for off-road uses in which entitlement is often confusing and potentially unfair to taxpayers as well as to MDT; and

WHEREAS, state law permits MDT to belong to interstate and international associations charged with ensuring that statutory and regulatory enforcement of fuel tax programs are carried out, since they are vital to the establishment and maintenance of a safe and efficient highway system; and

WHEREAS, MDT is responsible for the motor fuel tax program and is desirous of determining the best and most efficient way to review, analyze, coordinate and harmonize the processes for collection, enforcement and refunding of motor fuel taxes.

NOW, THEREFORE, I, JUDY MARTZ, Governor of the State of Montana, in accordance with section 2-15-122, MCA, do hereby continue the Motor Fuel Tax Collection, Enforcement and Refund Advisory Council.


The purpose of the Council is to study the state's motor fuel tax laws and regulations and to make recommended changes as necessary to ensure fair, impartial compliance with statutory and constitutional mandates.


The Council shall:

a. review current fuel tax collection procedures with a focus on the point of taxation;

b. invite public input into the deliberations of the Council to ensure maximum participation of all interested groups and individuals;

c. review non-tax paid special fuel; monitor the motor fuel tax fund and expenditures from the fund; assess the efficiency and effectiveness of the agriculture refund system, including the electronic transfer of tax monies; and

d. make recommendations to the Governor as to whether statutory or administrative changes are warranted to modify the existing framework of operation regarding the motor fuel tax program.


The Council shall be composed of no more than 14 members who shall serve at the pleasure of the Governor. The membership shall include representatives of all affected interest groups including but not limited to state government, Montana contractors, Montana agriculture, fuel distributors and legislators. The Council will elect a member to serve as chairperson. The names and addresses of the members of the Council will be submitted by separate letter to the Secretary of State.


The Council shall be attached to the Montana Department of Transportation for administrative purposes. The Department shall assist the Council by providing staff and other resources and information as warranted or requested. The Director of the Department or his designee shall be the liaison between the Governor and the Council.


Members of the Council will be compensated as provided in section 2-15-122, MCA. The Department of Transportation is responsible for the statutory expenses of Council members.


The Council shall exist from the date of this order until December 31, 2002, unless extended or terminated as provided by law.

This Order is effective immediately.


GIVEN under my hand and the GREAT
SEAL of the State of Montana,
this ___ day of __________, 2001.

JUDY MARTZ, Governor


BOB BROWN, Secretary of State navigation footer
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