Forms And Instructions For Application Form For Refund Of Montana Diesel Or Gasoline Tax Page 21

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Definition:
PTO - power take-off from a motor vehicle engine to perform an operating function using more than 7% of the engine supply to
operate.
Qualification:
A vehicle engaged in a taxable activity with a PTO.
Required Records
Maintain dispersal and mileage records and all fuel receipts.
Instructions
Vehicle Identification Number - This number is required so the department can verify this is a PTO unit.
Vehicle Type Number - Enter the number from 1 through 30 that corresponds to your vehicle type. The number is required so the
department can verify the PTO Rate.
Column 1:
Report miles for the PTO unit. Each unit must be listed separately.
Column 2:
Report the fuel put into the supply tank of the PTO unit.
Column 3:
Divide total fuel into total miles. (Column 1 divided by Column 2.)
Column 4:
Report total Montana over the road miles for the unit.
Column 5:
Miles traveled on forest service development roads and off public roads.
Column 6:
Total Montana miles minus total off-road miles.
Column 7:
Divide Column 6 by Column 3.
Column 8:
Enter PTO rate from chart below.
Column 9:
Fuel used in Montana (Column 7) multiplied by the PTO rate (Column 8) for refund gallons.
PTO Rate Table
PTO
Vehicle #
Vehicle Type
Percentage
1
Water and Oil Well Drilling Rigs
0.80
0.30
2
Cement Mixing/Concrete Pumping Truck
3
Sanitation/Garbage Trucks/Septic Pumpers
0.30
4
Sewer Cleaning/Jet Vactor
0.30
5
Super Suckers
0.30
6
Fire Trucks
0.30
7
Mobile Cranes
0.30
8
Line Trucks with Digger/Aerial Lift
0.25
9
Refrigeration Trucks
0.25
10
Sweeper Trucks (Must be Motor Vehicle)
0.25
11
Self Loaders/Boom Truck (i.e. Logging Trucks)
0.20
12
Truck with Hydraulic Winch
0.20
13
Wrecker
0.20
14
Semi-wrecker
0.20
15
Service Truck with Jack Hammer/Drill/Crane
0.20
16
Oil and Water Well Service Truck
0.20
17
Bulk Feed Trucks
0.20
18
Dump Trailer Trucks
0.20
19
Dump Trucks
0.20
20
Hot Asphalt Distribution Trucks
0.20
21
Leaf Trucks
0.20
22
Pneumatic Tank Trucks
0.20
23
Salt Spreader on Dump Trucks
0.20
24
Seeder Trucks
0.20
25
Snow Plows
0.20
26
Spray Trucks
0.20
27
Tank Transport
0.20
28
Tank Trucks
0.20
29
Car Carrier with Hydraulic
0.10
30
Carpet Cleaning Van
0.10
31
All others, including auxiliary engines under 15 horse power
0.075
Enter the rate for your vehicle in Column 8 on the front side.
Please call (406)444-3832 if you have questions
Form Page 8

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