Fuel Tax Returns

PURPOSE: This rule sets forth the procedures to be followed by a licensee in filing quarterly fuel tax returns. (1) The licensee shall file a return with the commission each calendar quarter. Quarterly returns required to be filed by this rule and the agreement shall be filed as follows: (A) First quarter returns are due on or before April 30; (B) Second quarter returns are due on or before July 31; (C) Third quarter returns are due on or before October 31; and (D) Fourth quarter returns are due on or before January 31. (2) Licensees that travel less than five thousand (5,000) miles during a single calendar year in jurisdictions other than the state of Missouri may qualify to file all four (4) quarterly International Fuel Tax Agreement (IFTA) returns at one (1) time. The returns are due on or before January 31 of the following year. (3) If any date for filing a quarterly return shall fall on a Saturday, Sunday or legal holiday, the deadline shall be the next day which is neither a Saturday, Sunday nor legal holiday. (4) Every licensee shall file a separate return each calendar quarter for each fuel type indicated on the initial or renewal application, even if the licensee conducted no operations that quarter. (5) Quarterly returns must be electronically filed through the commission’s secure MoDOT Carrier Express business application. (6) The quarterly return shall cover the previous calendar quarter and shall be on forms prescribed by the commission. (7) A valid signature on the initial or renewal application, or certification that the licensee agrees to comply with the requirements as specified in the International Fuel Tax Agreement (IFTA) when filing electronically, shall serve as the signature for all subsequent tax returns. (8) Payment of all taxes, penalties, and interest, if applicable, due and owing to all IFTA member jurisdictions shall accompany the quarterly tax return. Any licensee may be required to make all payments by certified check or money order for good cause determined by the commission’s Motor Carrier Services Division (MCS) director or his/her designee. (9) Quarterly returns, after calculating all taxes owed to jurisdictions operated in during the quarter by the licensee, that result in a credit to the licensee, may be refunded at the request of the licensee, or credit may be accumulated to use on subsequent quarterly returns not to exceed eight (8) calendar quarters. Refunds of accumulated credits shall only be issued on credits of ten dollars ($10) or more. (10) Refunds to licensees will only be made when all tax liability, including audit assessments, have been satisfied to all applicable jurisdictions. (11) A return not filed by the due date shall be considered as late and any taxes due delinquent. If the return is received on or before the due date, but rejected because the return is not sufficient for processing and the return is received a second or subsequent time after the due date, penalty and interest will be assessed. (12) A licensee who files a late return or who fails to pay taxes due by the required due date shall be subject to a penalty of fifty dollars ($50) or ten percent (10%) of the tax due, whichever is greater even if no tax is due or the licensee is entitled to a refund or credit of any taxes paid. The licensee may request in writing that the late penalty be waived by the MCS director or his/her designee. The waiver may be granted for circumstances which the director or his/her designee deems appropriate. (13) A licensee who fails to pay taxes due shall be assessed interest at the rate established by the Agreement. The interest due on taxes owing to other jurisdictions shall not be waived without prior written approval from such other jurisdictions. (14) A licensee may be required by the commission to post a cash bond: a) to reinstate a suspended account; or b) when in the commission’s discretion, a bond is required to protect the interests of the IFTA member jurisdictions. The IFTA license can be suspended for non-filing of a quarterly tax return and/ or delinquent taxes, penalties, and/or interest. Licensees will be notified thirty (30) days after the required due date that their account is in jeopardy of being suspended. Failure to respond within thirty (30) days of the notification will result in a Notice of Suspension. (15) To reinstate an IFTA license, all delinquent quarterly returns must be filed and all outstanding taxes, penalties, and/ or interest paid. Licensees with a tax liability of more than one hundred twenty-five dollars ($125) may be required to post a cash bond in the amount twice the average tax liability. The minimum bond amount to be posted will be three hundred dollars ($300). The MCS bond form must be completed in the exact name as the IFTA fleet, and must be signed and notarized. The MCS director or his/her designee may reduce the bond amount for other circumstances which the director or his/her designee deems appropriate. (16) Licensees may request their bond to be refunded upon closing their IFTA fleet or if they have filed timely returns for the last three (3) years and all tax liabilities and assessments have been satisfied. (17) Any contractor or subcontractor of the commission that is subject to regulation under these administrative rules shall at all times, while conducting business with the commission under such contract, be in good standing with the laws of the state of Missouri and the administrative rules of the commission, or shall obtain full compliance with such laws or rules within ten (10) days of being notified of noncompliance by MCS. AUTHORITY: sections 142.617, 226.008, 226.130, and 301.275, RSMo 2016.* This rule previously filed as 12 CSR 20-7.030. Original rule filed Nov. 1, 1991, effective March 9, 1992. Moved to 7 CSR 1025.072 and amended: Filed Aug. 9, 2007, effective Feb. 29, 2008. Amended: Filed Oct. 14, 2016, effective July 30, 2017. Amended: Filed Dec. 8, 2023, effective July 30, 2024. TRANSPORTATION *Original authority: 142.617, RSMo 1988, amended 1998; 226.008, RSMo 2002, amended 2014; 226.130, RSMo 1939, amended 1993, 1995; and 301.275, RSMo 1958.