Do I need to register for IFTA in Montana?
The state of Montana considers a qualified motor vehicle as one that is designed, used, or maintained for the transportation of persons or property that have:
- Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.
The state of Montana does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
How do I apply for a Montana based IFTA license?
You will need to complete the Montana IFTA application form and submit it to the Motor Carrier Services.
What fees does Montana charge for IFTA?
Montana charges a $2 fee for each set of decals. You will need one set per qualified vehicle.
What IFTA credentials will Montana provide me with?
Montana will provide you with one IFTA license and a set of decals. A photocopy of the original license must be maintained in the cab of each one of your qualified motor vehicles. The original license should be kept at your business address in a safe place. Your Montana IFTA license is valid for the calendar year January 1 through December 31.
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Yes, the state of Montana still requires you to submit a "zero" report even if no fuel or IFTA mileage was traveled in that quarter.
What is the penalty and interest rate for filing a late quarterly fuel tax report in Montana?
Montana charges a late penalty of $50 or 10% of the net tax due, whichever is greater. Interest is computed on overdue taxes in each jurisdiction at a rate of .4167% per month. Even if you are due a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction. This interest is calculated from the day after the IFTA quarterly due date for each month, or fraction of a month, until paid.
How do I obtain a Montana IFTA return?
You can generate and print your IFTA quarterly return easily at ExpressIFTA. Montana will also mail you the report forms and tax rate bulletins during the last week of the current quarter. If you choose to complete the IFTA return by hand it must be postmarked no later than the last day of the month following the quarter end.
Is there an alternative to IFTA registration in Montana?
A carrier may choose to operate on a fuel trip permit instead of licensing under IFTA in the state of Montana.