PURPOSE: This amendment updates the rule to match the
commission's current practice of accepting International Fuel Tax Agreement
(IFTA) returns electronically through the commission's secure MoDOT Carrier
Express business application, to allow flexibility in decisions regarding the
posting of bonds when IFTA license holders resolve delinquent accounts, and to
allow the commission to return bond monies to IFTA licensees
proactively.
(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.