---
type: "Bill"
title: "Clarify point of taxation for gasoline and special fuels taxes"
description: "Clarify point of taxation for gasoline and special fuels taxes"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2025"
identifier: "HB 351"
citation: "Montana HB 351 (2025)"
classification: ["bill"]
subjects: ["Taxation", "Taxation--Fuels"]
status: "enacted"
primary_sponsors: ["Courtenay Sprunger"]
version_count: 19
action_count: 40
vote_count: 6
first_action: "2024-11-16T21:16:57+00:00"
last_action: "2025-05-08T17:00:36+00:00"
source: "openstates"
source_identifier: "ocd-bill/bb2fcf96-b8da-4631-876e-5178ce058b0d"
source_url: "https://bills.legmt.gov/#/laws/bill/2/LC1516?open_tab=sum"
source_hash: "fb79f5e9ce895c7528079a0f409084cc7d6178800f939d2eb4569a04ec48f8fa"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana HB 351 (2025) — Clarify point of taxation for gasoline and special fuels taxes

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB0351_1(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=277433)
2. **HB0351_1(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=299166)
3. **HB0351_1(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=308968)
4. **HB0351_1(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=309803)
5. **HB0351_1(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=309807)
6. **HB0351_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=277272)
7. **HB0351_X(1).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311232)
8. **HB0351_X(10).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=326243)
9. **HB0351_X(11).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=326970)
10. **HB0351_X(2).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311386)
11. **HB0351_X(3).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311387)
12. **HB0351_X(4).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=317001)
13. **HB0351_X(5).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=320570)
14. **HB0351_X(6).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322114)
15. **HB0351_X(7).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322115)
16. **HB0351_X(8).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=322116)
17. **HB0351_X(9).pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=324810)
18. **HB0351_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=311027)
19. **LC1516.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=269384)

## Votes

- Do Pass — **99–0** (pass) · lower
- be_concurred_in — **8–0** (pass) · upper
- Do Pass — **100–0** (pass) · lower
- Do Concur — **48–0** (pass) · upper
- do_pass — **14–0** (pass) · lower
- Do Concur — **50–0** (pass) · upper

## Sponsors

- Courtenay Sprunger — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-11-16T21:16:57+00:00** (LC) Drafter Assigned
- **2024-12-18T18:02:20+00:00** (LC) Draft in Legal Review
- **2024-12-19T19:45:34+00:00** (LC) Draft in Edit
- **2024-12-23T17:26:57+00:00** (LC) Draft in Input/Proofing
- **2024-12-23T19:47:11+00:00** (LC) Draft in Final Drafter Review
- **2024-12-23T20:31:13+00:00** (LC) Draft in Assembly
- **2024-12-24T15:40:33+00:00** (LC) Draft Ready for Delivery
- **2025-01-28T17:26:42+00:00** (LC) Draft Delivered to Requester
- **2025-01-30T14:30:06+00:00** (H) Introduced
- **2025-01-30T14:36:42+00:00** (H) Fiscal Note Requested
- **2025-01-30T17:14:11+00:00** (H) Referred to Committee - (H) Transportation `referral-committee`
- **2025-01-30T19:59:51+00:00** (H) First Reading `reading-1`
- **2025-01-30T20:43:14+00:00** (H) Hearing - (H) Transportation
- **2025-02-04T22:34:00+00:00** (H) Fiscal Note Received `receipt`
- **2025-02-05T23:16:37+00:00** (H) Committee Executive Action--Bill Passed - (H) Transportation `committee-passage`
- **2025-02-05T23:18:42+00:00** (H) Committee Executive Action--Bill Passed - (H) Transportation `committee-passage`
- **2025-02-06T20:04:17+00:00** (H) Fiscal Note Signed
- **2025-02-06T20:04:43+00:00** (H) Fiscal Note Printed
- **2025-02-06T20:33:43+00:00** (H) Committee Report--Bill Passed - (H) Transportation `committee-passage`
- **2025-02-10T20:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2025-02-10T21:58:00+00:00** (H) 2nd Reading Passed `reading-2, reading-2`
- **2025-02-11T20:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2025-02-11T21:42:00+00:00** (H) 3rd Reading Passed `passage, reading-3`
- **2025-02-12T20:19:10+00:00** (S) First Reading `reading-1`
- **2025-02-20T18:45:00+00:00** (S) Referred to Committee - (S) Highways and Transportation `referral-committee`
- **2025-03-18T19:30:30+00:00** (S) Hearing - (S) Highways and Transportation
- **2025-03-26T21:22:03+00:00** (S) Committee Executive Action--Bill Concurred - (S) Highways and Transportation
- **2025-03-27T19:24:00+00:00** (S) Committee Report--Bill Concurred - (S) Highways and Transportation
- **2025-04-10T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2025-04-10T22:56:00+00:00** (S) 2nd Reading Concurred `reading-2, reading-2`
- **2025-04-11T16:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2025-04-11T22:13:00+00:00** (S) 3rd Reading Concurred `passage, reading-3`
- **2025-04-12T00:04:38+00:00** (S) Returned to House
- **2025-04-15T21:18:02+00:00** (H) Sent to Enrolling
- **2025-04-16T01:44:05+00:00** (H) Returned from Enrolling
- **2025-04-23T23:30:00+00:00** (H) Signed by Speaker `passage`
- **2025-04-25T19:00:35+00:00** (S) Signed by President `passage`
- **2025-04-25T21:32:14+00:00** (H) Transmitted to Governor `executive-receipt`
- **2025-05-05T18:37:31+00:00** (H) Signed by Governor `executive-signature`
- **2025-05-08T17:00:36+00:00** Chapter Number Assigned `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bb2fcf96-b8da-4631-876e-5178ce058b0d`. Confidence: reported (aggregated from official Montana legislature records).