Code of Maine Rules
29 - DEPARTMENT OF THE SECRETARY OF STATE
250 - BUREAU OF MOTOR VEHICLES
Bureau of Motor Vehicles
Chapter 165 - THE ADMINISTRATION OF THE INTERNATIONAL FUEL TAX AGREEMENT AND THE INTRASTATE FUEL TAX PROGRAM
Section 250-165-N - TAX RETURN FILING

Universal Citation: 29 ME Code Rules § 250-165-N
Current through 2024-38, September 18, 2024

IFTA. Each IFTA licensee is required to file quarterly tax returns. The reporting periods and due dates are:

Reporting Quarters Due Date

January - March April 30

April - June July 31

July - September October 31

October - December January 31

Each licensee filing a paper return will receive a quarterly tax return at least 30 days prior to the due date. Licensees may apply to the Bureau and file IFTA returns on-line. Failure to receive a quarterly return does not relieve the licensee's reporting obligations. A quarterly return must be filed even if a licensee does not operate or purchase any fuel during the quarter.

The tax return will list the jurisdictions the licensee indicated on their application. Tax rates for these jurisdictions will be preprinted. If a licensee operates in additional jurisdictions during the reporting period, the licensee must add these jurisdictions to their tax report.

The licensee must verify the tax rates for any jurisdiction being added.

Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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