B-151025: Oct 24, 1963

TO FEDERAL HIGHWAY ADMINISTRATOR: REFERENCE IS MADE TO YOUR LETTER OF AUGUST 2. IN OUR LETTER OF MAY 15 WE TOOK ISSUE WITH THE OPINION OF THE ATTORNEY GENERAL OF MONTANA TO THE EFFECT THAT THE DEFINITION OF THE TERM "HIGHWAY" IN THE MONTANA FUEL TAX STATUTES IS BROAD ENOUGH TO APPLY THE FUEL TAX TO FUEL CONSUMED IN CONSTRUCTION SITE ACTIVITIES OF CONTRACTORS BUILDING HIGHWAYS UPON NEW LOCATIONS. W...

B-151025: May 15, 1963

ANY REFUNDS RECEIVED OF SUCH TAXES ARE FOR THE CREDIT OF THE STATE. - IS TAXABLE AND THAT SINCE THE CONTRACTOR IS NOT ENTITLED TO A REFUND OF THE TAXES PAID THERE IS NO BASIS FOR CONSIDERING THE PROJECT COST AS ANYTHING LESS THAN THE FULL CONTRACT PRICE. NOTWITHSTANDING THAT A PORTION OF THAT PRICE IS COVERED BY AN OFFSETTING REVENUE TO THE STATE. YET WHERE THERE IS NO TAX REFUND THE STATE KEEPS N...