Motor Fuel Tax Late Filing Penalty By State

Motor Fuel Tax Late Filing Penalty By State
State Name of Report  Report Penalties  Payment Penalties Website Link Last Updated
Alabama Terminal Excise Tax Returns (Supplier, Permissive Supplier, Importer, Exporter, Blender) Greater of 10% of tax due or $50.00 10% of tax due Source 7/29/26
Transporter report $50.00, no tax due No payment due Source 7/29/26
Terminal Operator - Annual Return Greater of 10% of tax due or $50.00 1% per month or fraction, not to exceed 25% Source 7/29/26
Terminal Operator - Monthly Return $50.00, no tax due No payment due Source 7/29/26
Wholesale Oil / Import License Fee Greater of 10% of tax due or $50.00 1% per month or fraction, not to exceed 25% Source 7/29/26
Storage Tank Trust Fund Charge Greater of 10% of tax due or $50.00 10% of tax due Source 7/29/26
Alaska Diesel, Gasoline, Aviation Returns 5% every 30 days late, max 25% (applies to Diesel, Gasoline and Aviation returns) 5% every 30 days late, max 25% Source 7/29/26
Arizona Fuel Supplier Report (Excise and UST) $25 late fee for excise tax reporting 5% of Total Excise Taxes Due; plus 1% per month or part-month interest on unpaid amounts Source 7/29/26
Arkansas Motor Fuel Tax Return, Natural Gas Fuel, Dyed Diesel Tax 5 percent per month, maximum 35 percent 5 percent per month, maximum 35 percent Source 7/29/26
California Supplier of MVF (CDTFA-501-PS) / Diesel (501-DD) / Jet (501-MJ) etc. 10% failure to file 10% failure to pay Source 7/29/26
Same returns - EFT filers Additional 10% failure to file when paying by EFT Additional 10% failure to pay by EFT Source 7/29/26
IFTA Quarterly Fuel Use Tax Report Greater of $50 or 10% of delinquent taxes Greater of $50 or 10% for underpayment Source 7/29/26
Colorado Fuel Distributor Tax Return (DR 7050) Fuel excise tax failure to file: $100 flat Greater of $30 or 10% of unpaid tax plus 0.5% for each month unpaid, max 18% Source 7/29/26
Connecticut Motor Vehicle Fuels Tax Return (Form O-MF) Greater of 10% of the tax due or $50.00 Greater of 10% of the tax due or $50.00; interest 1% per month Source 7/29/26
Delaware Motor Fuel Tax Monthly Report $5.75 per business day, max $28.75 per report. If more than 5 business days late: greater of $28.75 or 12% of tax due Interest and penalty per DE Code Title 30; see DMV Motor Fuel instructions Source 7/29/26
District of Columbia Motor Fuel Tax Return (FR-400M) 5% of the tax due per month or fraction, not to exceed 25% Rate of 5% per month, not to exceed 25% Source 7/29/26
Florida Terminal Supplier Fuel Tax Return (DR-309631, R. 01/26); instructions DR-309631N 10% of any unpaid tax if the failure is not more than 1 month, PLUS an additional 10% for EACH additional month or fraction. Aggregate cap 50% of unpaid tax. Minimum $10 in all cases Same 10%-per-month escalation, 50% aggregate cap, $10 minimum. Interest 1% per month from the due date until paid, calculated beginning on the 21st day of the month for which the tax is due Source 7/29/26
Georgia Motor Fuel Distributor Tax Report 5% per month, max 25%; $50 failure-to-file penalty; combined file+pay penalty capped at 25% 0.5% per month, max 25%. Dyed-fuel misuse: greater of $1,000 or 10% per gallon. Interest prime + 3%/yr, reviewed each January Source 7/29/26
Hawaii Liquid Fuel Tax Base Monthly Return (Form M-22) 5% per month, max 25%. 2% e-file penalty if required 5% per month, max 25%. Interest 2/3 of 1% per month Source 7/29/26
Idaho Distributor's Fuel Tax Report (Form 1450) 5% when filed late, min $10. NO penalty when no tax due 5% when paid late, min $10, IN ADDITION to reporting penalty Source 7/29/26
Terminal Operator's Report (Form 1452) No penalty listed No penalty listed Source 7/29/26
Illinois Motor Fuel Distributor/Supplier Tax Return (Form RMFT-5) Lesser of $250 or 2% of the tax due; After 30-days, Greater of $250 or 2%; maximum of $5,000 1-30 days: 2%, 31+days: 10% Source 7/29/26
Indiana Special Fuel Tax (SF-401), Motor Carrier Fuel Tax Loss of the collection allowance, plus 10% of tax due or $5, whichever is greater. SEPARATE $1,000 penalty for failure to file Special Fuel Form SF-401 Loss of the collection allowance, plus 10% of tax due or $5, whichever is greater Source 7/29/26
Iowa Motor Fuel Tax Monthly Tax Report 10% of tax due for failure to timely file, but ONLY if less than 90% of the correct tax was paid by the due date. No penalty on a late report if no tax is due. Additional 5% if not filed through GovConnectIowa 10% of tax due if under 90% paid by due date; interest accrues monthly on unpaid tax (each fraction of a month counts as a whole month) Source 7/29/26
Kansas Distributors Tax Return (MF-52) NO penalty for late filing of the return 5% penalty plus 0.333% interest; additional interest monthly Source 7/29/26
Liquefied Petroleum Motor Fuel Tax Return (MF-202) NO penalty for late filing 5% penalty plus 0.333% interest Source 7/29/26
Petroleum Products Inspection & Environmental Assurance Fee (MF-7 / MF-7a) NO penalty for late filing 5% penalty plus 0.333% interest Source 7/29/26
Liquid Fuel Carrier Report (MF-206) NO penalty for late filing N/A - informational return Source 7/29/26
Motor Fuel Retailers' Informational Return (MF-90) NO penalty for late filing N/A - informational return Source 7/29/26
Kentucky Licensed Gasoline / Special Fuels / LPG Dealer Monthly Reports; Terminal Operators; Petroleum Storage Tank fee - TIER 1 filed late 2% of tax due per 30 days; cap 20% of total tax due; floor $10 2% of tax due per 30 days; cap 20%; floor $10 Source 7/29/26
Same reports - TIER 2 FAILURE to file 5% of tax assessed per 30 days or fraction; cap 50%; floor $25 (see Tier 1) Source 7/29/26
Louisiana Gasoline/Special Fuels Tax Report 5% of amount due per 30 days or fraction, from due date until filed, not to exceed 25% 5% of amount due per 30 days or fraction, not to exceed 25%, PLUS interest at 0.5833% per month from due date until paid Source 7/29/26
Maine Special Fuel and/or Gasoline Supplier Tax Return Failure to file: $25 or 10% of the tax due, whichever is GREATER. ESCALATES: if not filed within 60 days after a formal demand from the assessor, the penalty becomes $25 or 25%, whichever is greater 1% of tax due per month or fraction, max 25%, minimum $25. Negligence: $25 or 25%, whichever greater. Fraud: $75 or 75%. Failure to remit electronically when required: lesser of 5% of tax due or $5,000. Returned payment: $20 or 1%, whichever greater Source 7/29/26
Maryland Motor Fuel Tax Return (Form GT-100) Failure to file a motor fuel or motor carrier tax return: penalty NOT EXCEEDING $25 5% of unpaid tax if 1-30 days late; 10% if over 30 days late. Separately, failure to file and pay within 30 days after a notice of demand: 25% of tax assessed, which is IN ADDITION to the 13-701 penalty Source 7/29/26
Massachusetts Motor Fuel Excise Tax Return 1% of tax due per month or fraction, max 25% 1% of tax due per month or fraction, max 25%. Deficiency assessment adds a further 1%/mo max 25% under s.33(c) Source 7/29/26
Michigan Motor Fuel Supplier Tax Return (Form 4756) 5% of unpaid tax if the failure is 2 months or less, PLUS 5% for each additional month, maximum 25% Same MCL 205.24 schedule. Interest per MCL 205.23, set periodically Source 7/29/26
Minnesota Distributor Petroleum Tax Return (PDR-1) 1% per day for first 10 days delinquency, then interest accrues 1% per day for first 10 days, then interest per ยง 270C.40. 25% penalty for operating without license Source 7/29/26
Mississippi Motor Fuel Tax Return 10% of the tax liability on all late reports (MS DOR Petroleum Distributors' Bulletin) 10% of the tax liability; interest per Miss. Code Ann. 27-55-x Source 7/29/26
Missouri Motor Fuel Tax Report (Form 4757) $100 for the first offense, increasing by $100 for each additional occurrence (report/filing penalty) Loss of timely-filing allowance plus 5% per month or part-month, max 25%. Applies even if payment is timely but the report is late Source 7/29/26
Montana Distributor Statement of Diesel/Gasoline/CNG/LPG Tax (Form DS-1) $100.00 late-filing penalty. First late filing within 3-year period may be waived with clean filing history. Special fuel user: $25 or 10% of tax, whichever is greater 10% penalty on balance owing. Interest at 1% per calendar month, prorated daily. No waiver of penalty or interest on late payment. Special fuel user: 1% per month or fraction. Reasonable-cause waiver available for special fuel Source 7/29/26
Nebraska Producer/Supplier/Distributor/Wholesaler/Importer Monthly Fuels Tax Return $50 if filed within 10 days of the due date; beyond 10 days, an ADDITIONAL $100 or 10% of the tax due, whichever is greater Same escalating structure; interest per Neb. Rev. Stat. 45-104.02 Source 7/29/26
Nevada Suppliers/Dealers Motor Fuel Tax Return (Form MC-094) Tiered by days late per NAC 360.395 (2%-10%); maximum penalty 10% of tax due Tiered by days late per NAC 360.395 (2%-10%), max 10%; plus 0.75% per month interest Source 7/29/26
New Hampshire Monthly Motor Fuel & Aviation Fuel Distributor Report (MFD 1-S/AF) 10% of the amount due or if nothing is due $1 for each day late. 10% of the amount due and interest at 0.75%* per month or 9%* annual rate. Source 7/29/26
New Jersey Combined Motor Fuels Tax Return $100 per month PLUS 5% per month, up to 25% of tax due 5% Source 7/29/26
Distributor of Motor Fuels $100/month plus 5%/month, up to 25% 5% Source 7/29/26
Supplier of Motor Fuels $100/month plus 5%/month, up to 25% 5% Source 7/29/26
New Mexico Combined Fuel Tax Report (Form RPD-41306) 2% of tax due per month or part month, to a maximum of 20%; statutory minimum $5.00 Same 2% per month, 20% cap, $5 minimum. Interest 7% annual (0.019178082% daily) for the quarter covering Jul-Sep 2026 Source 7/29/26
New York Motor Fuel/Diesel Motor Fuel Distributor Monthly Return (FT-941, MT-456) $50 or 10% of the tax determined to be due, whichever is GREATER. Fraud: 2x the tax due Same: greater of $50 or 10%. Fraud penalty 2x tax due. See 20 NYCRR Part 561 s.561.14 Source 7/29/26
North Carolina Motor Fuel Supplier Monthly Return (Form GAS-1202) 5% per month, max 25%. Informational returns: $50 per day up to $1,000 10% of tax due Source 7/29/26
North Dakota Motor Fuels Tax Return 5% of tax due - applies if the report, the payment, or both are late 5% of tax due; interest 1% per month or portion Source 7/29/26
Ohio Motor Fuel Tax Return (Form MFT-2 / MVF-1) The greater of 10% of Tax Due or $50.00 Assessment penalty up to 15%; interest per ORC 5703.47 Source 7/29/26
Oklahoma Motor Fuel Tax Return Governed by 68 O.S. 217 10% if not paid within 15 days of delinquency; a further 10% at 30 days for certain filings; interest 1.25% per month Source 7/29/26
Oregon Motor Vehicle Dealer (due 25th of following month) 1% if filed by last day of month due; ADDITIONAL 10% if filed after Same 1% / +10% Source 7/29/26
Use Fuel Seller (due 20th of following month) 10.00% 10.00% Source 7/29/26
Use Fuel User (due 20th of following month) 10.00% 10.00% Source 7/29/26
Pennsylvania Liquid Fuels and Fuels Tax Report (REV-1096A); Receipt/Disbursement Summary REV-1096B Third-party preparer e-file failure: 1% of tax due on the improperly filed report, max $500, minimum $10 EFT penalty 3% of payment face value, max $500 per occurrence (payments of $1,000 or more) Source 7/29/26
Puerto Rico Petroleum Products Excise Tax Return Progressive penalty from 5% to 25% of the total tax due when the return is filed late without reasonable cause Interest 10% from the due date until payment. Surcharges: 5% if the delay is more than 30 but less than 60 days; 10% if more than 60 days Source 7/29/26
Rhode Island Motor Fuel Distributor Tax Return (Form MFT-DR) 10% of determined amount for failure to file. Additional 10% if not paid within 10 days 10% of tax for failure to pay. 50% for fraud. Interest per ยง 44-1-7 (12%/yr non-trust, 18%/yr trust CY2026) Source 7/29/26
South Carolina Motor Fuels User Fee Return (L-2110) 5% of tax per month, maximum 25% 0.5% (half of 1%) per month, maximum 25% - a different rate from the filing penalty Source 7/29/26
South Dakota Motor Fuel Tax Return (Form 1932) 10% of tax OR $10, whichever is greater Interest 1% per month or $5, whichever is greater; 1.5% per month where there was intent to avoid Source 7/29/26
Tennessee Petroleum Products Tax Return (PET 350) 5% of tax due per 30-day period, max 25%; minimum $15 Same 5% per 30-day period, max 25%. Interest per 67-1-801 - 11.50%/yr through 6/30/2026 Source 7/29/26
Texas Motor Fuels Tax Return (Form 06-169/06-168/06-170) $50 per late report, assessed even if no tax is due or the report is a credit/no-operations report 5% if 1-30 days late; 10% if over 30 days; additional 10% once a determination billing becomes final (total 20%); +5% for non-compliance with mandatory e-filing Source 7/29/26
Utah Motor Fuel Tax Return (TC-109) Graduated penalty by days late: 1-5 days: greater of $20 or 2%; 6-15 days: greater of $20 or 5%; 16+ days: greater of $20 or 10% of unpaid tax. Plus 10% negligence penalty where applicable Per s.59-1-401. Interest 6% for Jan 1 2025 - Dec 31 2026 Source 7/29/26
Vermont Motor Fuel/Diesel Fuel Tax Return 5% of outstanding tax per month, max 25%, MINIMUM $50 regardless of tax due 5% per month, max 25% (the 1%/month rate applies to income tax only). Interest set annually by the Commissioner Source 7/29/26
Virginia Fuels Tax Refund Application/Supplier Return $50 first violation; $200 second; $500 third; $1,000 fourth and subsequent (NOT YET pinned to a statute section) Civil penalty equal to 10% of the tax due or $50, whichever is GREATER Source 7/29/26
Washington Fuel Tax Returns Motor fuel tax administered by WA Dept of Licensing. Late payment: 10% of tax due. Failure to file (licensee): 10% of deficiency. Failure to file (non-licensee): $100 + $0.05/gallon. False/fraudulent: 25% of deficiency 10% of tax due. Interest at 1% per month or fraction. Post-assessment: additional 10% if not timely paid Source 7/29/26
West Virginia Motor Fuel Excise Tax Return 5% per month, max 25%. If no tax is due, a $50 per month late-filing penalty applies 5% per month. Combined file+pay total capped at 5% per month, max 50% Source 7/29/26
Wisconsin Motor Vehicle Fuel Tax Return (Form MF-002) $10 late filing fee PLUS late filing penalty of 5% per month, max 25% - two separate components Delinquent interest 1.5% per month. Neglect 25%. Fraud 50% Source 7/29/26
Wyoming Fuel Tax Report Dealers reporting gallons only: NO late-filing penalty applies (conditional exemption) If a distributor/supplier remits late: 10% penalty; interest 1% per month Source 7/29/26

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