29- 250 C.M.R. ch. 165, § N
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.
29- 250 C.M.R. ch. 165, § N