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Special Fuel User Permit Number Required on Bids - Effective October 1, 2011

Posted Date: 
Friday, September 16, 2011

Contractor's Fuel Usage Booklet  |  Special User Training Schedule

With the passage of HB 319, the 2011 legislature changed the bidding statutes so that when a bid is submitted, it MUST include the bidder’s special fuel permit number.  Effective Oct 1st, any bid that does not include this permit number CANNOT BE CONSIDERED.

The text of HB 319:

Section 1. Listing special fuel permit number. If applicable, a person bidding on a construction contract for road, street, or bridge construction, repair, or maintenance under the provisions of this part shall list the person's special fuel user's permit number issued pursuant to Title 15, chapter 70, part 3, on the bid. A bid without the permit number may not be accepted.

Effective October 1, 2011 - Special Fuel User Permit Number Required on Bids

House Bill 319 passed in the 2011 Montana Legislature requires all contractors/sub-contractors bidding on city, county, state or federal road, street, bridge construction, repair, or maintenance projects to list their Special Fuel User’s permit number on the bid.


Improve the contractor/sub-contractor’s understanding of the special fuel (diesel) permitting process and tax reporting requirements.

Collect tax on all special fuel (diesel) used in the construction of public road projects and other taxable projects efficiently as possible.

Eliminate the use of dyed special fuel (diesel) on all public road projects by requiring Special Fuel User permit holders to use tax-paid clear fuel.


Every contractor/sub-contractor working on a public road project using special fuel (diesel) is required to have a Special Fuel User permit and use tax-paid (clear) fuel. This document will outline the permitting process and other requirements.

Any person or company with a Special Fuel User’s Permit is required to file quarterly tax returns. The use of tax-paid (clear) fuel does not waive the requirement to report the purchase of the fuel if a refund is requested or fuel tax is due for aggregate used on a public road project.

Montana Administrative Rule 18.10.112 allows the suspension of any Special Fuel User Permit where the holder is found using dyed fuel on public road projects. The contractor/sub-contractor will be penalized, subject to revocation of their Special Fuel User permit and may be prohibited from participating in future MDT public road projects for up to six months. Montana Administrative Rule