18.15.610    TERMINATION OF AN IFTA LICENSE

(1) Upon ceasing operations in Montana, each special fuel user licensed under IFTA, shall:

(a) Submit a final return with the original license;

(b) Pay all tax, penalty, and interest due;

(c) Request cancellation of the IFTA license.

(2) Any attempt to use a canceled license is considered a violation of 15-70-121, MCA, and subjects the violator to the penalty provisions of 15-70-458, MCA.

(3) When the user's IFTA license is revoked for noncompliance, the license must be surrendered and returned with reports through the date of the revocation. Any attempt to use a revoked license is considered a violation of 15-70-121, MCA, and subject to the penalty provisions of 15-70-458, MCA.

(4) An invalid IFTA license list is maintained by the department and is distributed to all motor carrier services officers in Montana. An IFTA license on the invalid list or a reproduction of such a license is subject to confiscation by enforcement officers, and a citation may be issued.

History: 15-70-104, MCA; IMP, 15-70-121, MCA; Eff. 12/31/72; AMD, Eff. 11/5/73; 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. 1298, Eff. 4/9/99; TRANS & AMD from ARM 18.10.313, 2016 MAR p. 1849, Eff. 10/15/16.