Print-Friendly Version
Download a print-friendly version of the IFTA Compliance Manual. You must have version 6.0 or higher of the Adobe Acrobat Reader program to view and print the IFTA Compliance Manual. Adobe Acrobat Reader is available for free online. Due to the relatively large file size and varying downloading speeds among computers, the manual may take a couple of minutes to fully download. Please be patient.
Online Version
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
- A. Maryland IFTA Taxpayer Assistance
-
- Comptroller's Web Site/Internet Access
- Inquiries, Application and Decal
- Comptroller of Maryland Taxpayer Service Office
- IFTA Field Audit Office
- IFTA Tax Assessments
- B. Member Jurisdiction Information Chart
Chapter 16: Sample Forms
| 
