18.15.602    QUARTERLY REPORTS - TAX PAYMENT - REVOCATION

(1) Every special fuel user licensed under the International Fuel Tax Agreement (IFTA) pursuant to 15-70-121, MCA, must file with the department, on forms prescribed by the department, a report showing the amount of fuel used during the calendar quarter. Calendar quarters end on the last day of March, June, September, and December. The reports and applicable tax payments are due on or before the last day of the month following the close of a calendar quarter.

(2) Every special fuel user licensed under IFTA, must submit the quarterly tax report regardless of the fuel usage. Failure to file the quarterly tax report or to pay the applicable tax due in the time prescribed in (1) is sufficient cause for revocation of the IFTA license. The department shall revoke the IFTA license if the required tax report or tax payment is not submitted to the department within 60 calendar days of the due date.

(3) The department may revoke or deny the renewal of an IFTA license for a period of one year when it determines the licensee has failed to file a tax return or pay the tax due according to the due dates established in (1), more than three times within a three year period. A late filing and payment for the same quarterly filing period constitutes one non-compliance event.

(4) An IFTA license revoked in error will be reinstated.

History: 15-70-104, MCA; IMP, 15-70-121, MCA; Eff. 12/31/72; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.10.121, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.