International Fuel Tax Agreement (IFTA)

The International Fuel Tax Agreement (IFTA) is a tax collection agreement by and among the 48 contiguous States and 10 Canadian Provinces which allows for the uniform administration of motor fuels use taxation laws with respect to qualified motor vehicles operated in more than one member jurisdiction.

General Information

IFTA Quick Reference Guide

IFTA’s three core provisions include:

The base jurisdiction concept,
The retention of sovereign authority by each jurisdiction to determine tax rates, exemptions and other tax authority, and
A uniform definition of qualified motor vehicles.

The benefits of belonging to IFTA as a licensee include:

Only one IFTA motor fuel license and one set of decals for each qualified motor vehicle is required to operate through all member jurisdictions.
Only one tax return is required to be filed each quarter with the base jurisdiction.
Only one tax payment or refund.
Only one audit by the base jurisdiction.
Reduced administrative costs.

The benefits of IFTA to the Jurisdictions are:

Fewer taxpayers.
Lower administrative costs.
Increased audit coverage.
Increased enforcement.

To qualify for IFTA in Montana

You must be a Montana based interstate motor carrier.
The operational control and records for your vehicles are kept or can be made available in Montana.
The qualified motor vehicles accrue miles on Montana’s public roads and highways.

In place of licensing under IFTA, a carrier would operate on fuel trip permits.

Online Filing (ePART)

The Montana Department of Transportation has implemented a new electronic system (ePART).

You can expect a user-friendly system with access to generate various types of transactions to include International Fuel Tax Agreement (IFTA) reporting and renewals, International Registration Plan (IRP) transactions and movement permits.

The system includes the ability to pay online through a secure system (fees may vary). Along with the new system you can expect the same high-quality service from the Fiscal Services and Motor Carrier Services divisions.

Have your user name and password already?
Login to ePART

A user name and password will be emailed to you in
1 – 3 business days.

Don't forget to check your spam folder!

Training

The Fiscal Services Division provides training over the phone, in person (in Helena) and via online training videos. We are available Monday – Friday from 8am until 5pm excluding holidays. We do our best to answer the phone immediately, if we don’t answer please leave us a message. You can also email us your questions.

Phone: 406-444-7664

In Person: 2101 Prospect Ave, Helena

Online: Training Video