IFTA - International Fuel
Tax Agreement
The International Fuel Tax Agreement or IFTA is a quarterly fuel tax agreement among the 48 contiguous States and the 10 Canadian Provinces bordering the US. Qualified vehicles can operate in more than one member jurisdiction with a single fuel tax license.
Qualified vehicles who fail to file their IFTA report must obtain fuel trip permits to travel into or through each member jurisdiction. You will be required to purchase a California Fuel Trip Permit every time you re-enter California after going outside the state. Carriers traveling in non-IFTA jurisdictions must continue to comply with the fuel tax reporting requirements of those jurisdictions.
Should I register for IFTA in my state?
A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or
property having:
- Two axles and a gross or registered gross vehicle weight exceeding 26,00 pounds or
11,797 kilograms - Three or more axles regardless of weight
- A combined weight exceeding 26,000 pounds or 11,797 kilograms
Our sister product ExpressIFTA makes preparing your
California IFTA Quarterly Fuel Tax Report fast and easy with no manual tax calculations needed.
Qualified Motor Vehicles don't include recreational vehicles unless used in conjunction with business activities. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure.
How do I apply for an IFTA license?
You can register for your IFTA licenses right here at California Truck Tax. We will send you an application that must be completed and returned with the required fees. Once accepted, you will be issued credentials that will allow you to operate in all
member jurisdictions.
There is a $10 annual fee + $2.00 for each set of decals. You will need one set per
qualified vehicle.
What credentials will I receive?
You will receive one California IFTA license for your business and a set of 2 decals. Place one on the passenger's side window and the other on the driver's side. You will need to renew your license and order new decals each year.
Are there penalties for traveling without valid IFTA credentials or a fuel
trip permit?
You may be subject to a penalty, fine or citation, depending on the jurisdiction's laws. If you enter California without a valid California Fuel Trip Permit or IFTA credentials you are subject to a penalty. Penalty amounts range from $100 to $500 or more (if you owe fuel tax, the penalty may be higher than $500). You will also be required to purchase a fuel trip permit and are subject to possible seizure of your vehicle. If that occurs, your vehicle will not be released until you pay all money due to the State, including any costs associated with the seizure of the vehicle.
Do I file a quarterly fuel tax report if I didn't run during the quarter?
Yes, a quarterly fuel tax return must be filed even if you didn't cross jurisdictions. Report "zero" on your form.
What is the penalty and interest rate for filing a late quarterly fuel tax report?
Failure to file, late filing, or failure to pay any or all tax due will result in a penalty of $50.00 or 10% of the net tax due to all member jurisdictions, whichever is greater. You will be charged 1% interest per month depending on the time the tax remains unpaid.
Where can I get more information?
https://www.cdtfa.ca.gov/taxes-and-fees/ifta-ciudft-di-license.htm#overview
IFTA Rates for 3rd Quarter 2021
State / Province | Gasoline | Special Diesel | Gasohol | Propane | LNG | CNG | Ethanol | Methanol | E-85 | M-85 | A55 | Biodiesel | Electricity | Hydrogen | |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
CALIFORNIA (CA) #1 | U.S. Can. |
0.7270 0.2376 |
0.0600 0.0197 |
0.1017 0.0333 |
0.0887 0.0289 |
0.0900 0.0294 |
0.0900 0.0294 |
0.0900 0.0294 |
0.0900 0.0294 |
0.7270 0.2376 |
0.7270 0.2376 |
Reference: https://www.iftach.org/taxmatrix4/choose_tableqnew.php
IFTA Quarterly Return Due Dates
California quarterly IFTA return must be reported by the due date
Reporting Quarter | Reporting Period | Due Date |
---|---|---|
1st | January - March | April 30 |
2nd | April - June | July 31 |
3rd | July - September | October 31 |
4th | October - December | January 31 |
If the due date is a Saturday, Sunday, or a legal holiday, the immediate preceding day is considered to the final
filing due date.