(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 are due on or before the last day of the month following the close of a calendar quarter. Reports must accompany a payment to the department for the total amount due.

(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 in the time prescribed in the IFTA Agreement is considered sufficient cause for revocation of the IFTA license. The department shall revoke the IFTA license if the required tax report is not submitted to the department within 60 calendar days of the due date. An IFTA license revoked in error will be reinstated.