(1) Every special fuel user who is subject to 15-70-302, MCA, must file with the department of transportation a report showing the amount of fuel used during the calendar quarter.   Calendar quarters end on the last day of March, June, September, and December.   The reports are due on or before the last day of the month following the close of a calendar quarter.  Reports shall accompany a payment to the department of transportation for the total amount due.

(2) Every special fuel user who is subject to 15-70-302, MCA, must submit the quarterly tax report regardless of the fuel usage.   Failure to file the quarterly tax report in the time prescribed in 15-70-325, MCA, is considered sufficient cause for revocation of the special fuel user's permit.