IFTA is a base jurisdiction agreement among 48 United States and 10 Canadian Provinces for reporting tax in a single jurisdiction of the motor fuel use of Qualified Motor Vehicles operating in more than one jurisdiction.

A Qualified Motor Vehicle (QMV) is a motor vehicle used, designed, or maintained for the transportation of persons or property, with a power unit that

  • Has two axles and a gross vehicle or registered gross vehicle weight over 26,000 pounds or 11,797 kilograms; or
  • Has three axles or more, regardless of weight; or
  • Is used in combination with a trailing unit, a combined weight that exceeds 26,000 pounds or 11,797 kilograms.

IFTA License

Complete the Montana IFTA application form and submit the completed application form by mail to:

Motor Carrier Services
P.O. Box 4639
Helena, MT 59604-4639.
mdtmcsirpcontact@mt.gov

For a fleet of vehicles, a single IFTA license will be issued. Every license is valid for one calendar year, from January 1 through December 31. Photocopies of the original license must be maintained in each of your motor vehicles. Keep the original license in a safe place. Make additional copies when adding a vehicle to the fleet during the licensing year.

IFTA License Renewals

Renewals are mailed out in October and can be returned by mail or in person.

IFTA Decals

For each qualified vehicle in the fleet to which the license is issued, two decals are offered. An identification decal must be placed on the exterior portion of each side of the cab.

IFTA Rates For 4th Quarter 2018

State / Province Gasoline Special Diesel Gasohol Propane LNG CNG Ethanol Methanol E-85 M-85 A55 Biodiesel Electricity Hydrogen
MONTANA (MT) #10 U.S.
Can.		 0.2925
0.1006		 0.0518
0.0178		 0.0700
0.0241		 0.2925
0.1006

IFTA Quarterly Report and Due Date

The due date for the IFTA quarterly tax report is the last day of the month immediately following the month in which the quarter ends. If the due date falls on a weekend or legal holiday, the due date would be the next business day.

Reporting Quarter Due Date
January - March April 30
April - June July 31
July - September October 31
October - December January 31

With automatic tax rate updates, ExpressIFTA is a reliable tool for reporting online, the Montana IFTA quarterly fuel tax. This software solution also offers automatic IFTA calculations. Don’t rush at the last-minute, report before the deadline and avoid penalties.

Generate Your IFTA Report

IFTA Penalties

Return is not filed by the due date are considered late and any taxes are delinquent. A penalty of $50.00 or 10% of the net tax due to all member jurisdictions, whichever is greater, is applied on late filed returns, failure to pay, or for underpayment of tax due. The interest rate will be charged on all late taxes due each jurisdiction. The interest rate is .005% per month. A full month of interest is charged for each month or part of a month your report is late.

The Montana Department of Transportation will waive a penalty once every three years.

IFTA Quarterly Fuel Tax Report for No Operations

You are required to file IFTA quarterly tax report for Montana even if you had no activity for the quarter. Failure to file the report will result in a penalty.

Find more details:
https://www.mdt.mt.gov/business/fueltax/ifta.shtml
https://www.mdt.mt.gov/other/webdata/external/administration/manuals/IFTA-GUIDELINES.pdf