International Fuel Tax Agreement Manual Form Page 3
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29IFTA (Cont.)
Quarterly Reports
Under the IFTA plan, carriers are required to file quarterly fuel tax
reports with the base jurisdiction showing all miles traveled and all
fuel consumed during the quarter by qualified vehicles, including
the miles traveled and fuel consumed in each IFTA jurisdiction.
The amounts listed for each jurisdiction on the report are used to
calculate a net balance. Any additional tax due is remitted to the
base jurisdiction, or a credit or refund is issued.
It is the
responsibility of the base jurisdiction to distribute the taxes to the
appropriate member jurisdictions based on the information from
the IFTA tax report.
Copies of the complete International Fuel Tax Agreement,
Administrative Procedures, and Audit Guidelines will be provided
to any interested persons upon request.
Base Jurisdiction
Delaware is your base jurisdiction for IFTA licensing and reporting
if:
•
your qualified motor vehicles are registered in Delaware
•
you have an established place of business in Delaware from
which motor carrier operations are performed;
•
you maintain the operational control and operational
records for qualified motor vehicles in Delaware or can
make those records available in Delaware; and
•
you have qualified motor vehicles that actually travel on
Delaware highways.
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