IFTA Compliance Manual

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Online IFTA Compliance Manual

Choose from the following links to review topics addressed in the current IFTA Compliance Manual.

Chapter 1: Introduction

Chapter 2:Definitions

Chapter 3: IFTA Credentials

A. IFTA License Application Procedures

B. Annual License Fee

C. Account Identification

D. Bonding

E. IFTA License

F. IFTA Decals

G. Displaying IFTA Credentials (grace periods)

Chapter 4: Annual Renewal Procedures

Chapter 5: Reporting Requirements

A. Quarterly Tax Returns

B. IFTA E-file Process

C. Revocations, Penalty and Interest Provisions

D. All Intrastate Maryland Miles or NO Carrier Miles

E. Measurement Conversion Table

F. Tax Exempt Miles
G. Signature

Chapter 6: Refunds - Credits

Chapter 7: Assessments for Failure to Report

Chapter 8: Lease Agreements

A. Lease Term of Less than 30 Days (short-term lease) 

B. Lease Term of More than 30 Days or More (long-term lease)

Chapter 9:License Cancellation, Revocation and Reinstatement 

A. License Cancellation

B. License Revocation

C. License Reinstatement

Chapter 10: Record Keeping Requirements

A. Mileage Records

B. Fuel Receipts

C. Bulk Fuel Storage

D. Record Retention

E. Penalty for Failure to Maintain Records

F. Location of Records

Chapter 11: Audits 

A. Audit Selection

B. Notification of Audit Date

C. Audit Conferences

D. Audit Results

Chapter 12: Tax Assessment Appeal Procedures 

A. Tax Assessment

B. Application for Revision or Refund

C. Correction of Erroneous Assessment

D. Appeal to Maryland Tax Court 

Chapter 13: International Registration Plan (IRP)

Chapter 14: US Department of Transportation Number (USDOT)

Chapter 15: Member Jurisdiction Information

Chapter 16: Sample Forms Index