Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.1 - Administration
Rule 18.15.109 - ELECTRONIC FILING STANDARDS AND METHODS

(1) The department shall adopt the Federation of Tax Administrators (FTA), Motor Fuels Tax Section; Uniformity Project standards to receive electronic funds transfer messages, and electronic data interchange which allows receipt of filed tax returns and other required information for taxpayers licensed under 15-70-402, MCA. A copy of the FTA Uniformity Project standards may be obtained at www.taxadmin.org/uniformity-project.

(2) The department shall adopt Motor Fuel Licensing/Reporting Guidelines and post a copy on the department's web page. The department shall provide each taxpayer with instruction to find the guidelines. The department shall notify each licensed taxpayer of any changes prior to implementation of those changes.

(3) A taxpayer may file the required 15-70-410, MCA, monthly statement by EDI, by manually entering detailed schedule information on the department's motor fuel system's web pages, or on paper forms prescribed by the department, for a taxpayer who qualifies under these administrative rules.

(4) The department may contract with a vendor to provide an electronic filing option to taxpayers licensed under the International Fuel Tax Agreement (IFTA) pursuant to 15-70-121, MCA. The department shall provide IFTA Reporting Guidelines to a taxpayer upon licensing and shall notify a licensed taxpayer of any changes prior to implementation of these changes.