Clarify point of taxation for gasoline and special fuels taxes

This bill clarifies when gasoline and special fuel taxes are applied in Montana by specifying that the tax liability falls on the first licensed distributor who takes possession of the fuel after it is withdrawn from a terminal or refinery within the state or imported into the state. The legislation updates existing definitions in Montana Code Annotated sections 15-70-401 through 15-70-441 to provide clearer guidance on terms such as "distributed," "distributor," "import," and "export" for fuel taxation purposes. These changes aim to establish a consistent point of taxation for fuel sales and distribution across the state, ensuring that the tax is applied at the initial point of licensed distribution rather than at later stages of the supply chain. The bill also includes a delayed effective date provision to allow time for industry and regulatory adjustments.