What is Dyed Special Fuel?
Special Fuel that has dye injected at a terminal is exempt from tax. Dyed special fuel is for off road use, may be used by governmental agencies, and may be used in Off-Highway Vehicle/Equipment. Montana Law: 15-70-343 2(a) 15-70-356 2(a)(b)(i)(ii) Montana Administrative Rule (ARM) 18.10.110. Special Fuel dyed by any other means such as splash blending is not considered exempt from tax.