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(1) International Fuel Tax Agreement (IFTA) licensees, or others as determined by the department, will be required to post a bond equivalent to twice the licensees' estimated quarterly tax liability but not less than $500, in the event of non-compliance with the filing of a fuel tax return(s) and payment of fuel tax liability. The bond can be a surety, a certificate of deposit or cash.

(2) Non-compliance that triggers the requirement for a licensee to post a bond is as follows:

(a) three late quarterly filings in a three-year period;

(b) non-payment of the tax liability of an IFTA quarterly tax return two or more times in a four-quarter period; or

(c) the license was previously revoked and the licensee has requested reinstatement of the license.

(3) The dollar amount of the bond will be increased by $500 for each additional non-compliance infraction.

(4) The requirement for a bond will be removed and the bond released after three years if there has been timely compliance for those three years.

(5) The department may waive the bond requirement if it is determined that the late filing or the nonpayment was not in the control of the licensee.


History: 15-70-104, MCA; IMP, 15-70-121, MCA; NEW, 2004 MAR p. 2278, Eff. 9/24/04; TRANS & AMD from ARM 18.10.124, 2016 MAR p. 1849, Eff. 10/15/16.

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