Form Ifta-100-Mn - Quarterly Fuel Tax Return

IFTA-100-MN

(rev. 03/02)

Instructions for Form IFTA-100-MN

General Information

Line 7- Penalty- A penalty of $50.00 or 10% of delinquent taxes, whichever

is greater, is imposed for the failure to file a report, for filing a late report, or

for underpayent of taxes due.

WHO MUST FILE- Anyone holding a license under the International Fuel

Tax Agreement (IFTA) is required to file, on a quarterly basis Form IFTA-

Line 8- Add lines 6 and 7. Enter a credit amount in brackets.

100, IFTA Quarterly Fuel Use Tax Report and Form IFTA-101, Quarterly

Fuel Use Tax Schedule for each fuel type. These forms are pre-printed with

Line 9- Enter the amount of prior credit you are claiming. Any credit not

your identification number, name, address, fuel types and traveled

claimed will be carried over to the next filing period.

jurisdictions and are mailed to you. IFTA-100-MN, IFTA Quarterly Fuel Use

Tax Report and IFTA-101-MN, IFTA Quarterly Fuel Use Tax Schedule are

Line 10- Subtract Line 9 from Line 8. Enter a credit amount in brackets.

the manual versions of these forms that require you to enter all pertinent

information and should only be used when the pre-printed version is

If the amount on Line 10 is a balance due, enter the amount of your payment

unattainable.

in the payment box above Line 1. If the amount on Line 10 is a credit, enter

the credit amount in brackets.

Form IFTA-100 summarizes the amount of tax due or the amount to be

credited for the various fuel types computed on each Form IFTA-101 and is

Line 11- Enter the portion of the credit that you want refunded to you. If you

used to determine the total amount due/credit, including any appropriate

do not request a refund of the total credit, any remaining credit balance will

penalty and interest.

be available on your next quarterly report.

Caution: Credit balance can not be carried forward for more than eight

Instructions

quarters (two years) from the quarter earned.

•

Enter the quarter ending date of the period covered by this report.

Signature- The report must be signed and dated by the owner (if an

individual business); a partner (if a partnership or a limited liability

•

Enter your licensee IFTA identification number. This is your federal

partnership); a member (if a limited liability company); or (if a corporation)

employer identification number, social security number or other

by the president; treasurer; chief accounting officer; or any other person

jurisdiction assigned identification as it appears on your IFTA license.

specially authorized to act on behalf of a corporation. The fact that an

individual’s name is signed on the certification shall be prima facie evidence

•

Enter your legal name as it appears on your IFTA license.

that the individual is authorized to sign and certify the report on behalf of the

business.

Address Change- Mark X in this box if this address is your new or

corrected address.

Additional, if anyone other than an employee, owner, partner, officer or

member of the business is paid to prepare the report, he or she is required to

No Operation- Mark X in this box if you did not operate a qualified motor

sign and date the report and provide his or her EIN/SSN, mailing address and

vehicle(s) in any jurisdiction including your base jurisdiction during the

telephone number.

quarter. Sign this report and mail to the address indicated on the report

Mailing Instructions

Cancel License- Mark X in this box if you are filing a final report and

requesting your license be cancelled. Complete this report for your

1. Attach check or money order payable to:

operations during the quarter and return your IFTA license and any unused

Georgia Department of Revenue.

decals to the address on your license. Destroy and used decals.

2. Include on your check or money order your identification number,

Amended Report- mark X in this box if this report corrects a previous

Form IFTA-100-MN and the period covered by this return.

report. Indicate the quarter and year of the report you are correcting. The

amended report should show the correct figures for that quarter-not the

3. Place this form (this side up) on top of the IFTA-101-MN schedule(s) you

difference. An explanation of the changes must accompany the amended

are returning.

report.

For additional forms or information, see the back of Form IFTA-101-MN,

Line Instructions

Instructions for completing form IFTA-101-MN.

Enter any credit amounts in brackets.

Mail your report to:

Line 1- Enter the total amount from Column Q on the front of Form IFTA-

Georgia Motor Fuel Tax Unit

101-MN for diesel fuel.

P.O. Box 105088

Line 2- Enter the total amount from Column Q on the front of Form IFTA-

Atlanta, Georgia 30348-5088

101-MN for motor fuel gasoline.

Line 3- Enter the total amount from Column Q on the front of Form IFTA-

101-MN for ethanol.

Line 4- Enter the total amount from Column Q on the front of Form IFTA-

101-MN for propane.

Line 5- Enter total amount from Column S of the worksheet on the back of

form IFTA-101-MN for all other fuel types.

Line 6- Add lines 1 through 5. This amount is the net of all credits and taxes

due for each fuel type reported on lines 1-5. Enter a net credit amount in

brackets.

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Form Ifta-100-Mn - Quarterly Fuel Tax Return - 2003 Page 2

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