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STATE OF ARKANSAS

DEPARTMENT OF FINANCE & ADMINISTRATION

MOTOR FUEL TAX SECTION

P. O. BOX 1752 LITTLE ROCK, AR 72203

INTERNATIONAL FUEL TAX AGREEMENT

QUARTERLY TAX REPORT (501)-682-4814

INSTRUCTIONS FOR COMPLETING IFTA REPORT. PLEASE READ CAREFULLY.

Each IFTA licensee must file a separate Fuel Tax Report for each fuel type. If additional forms are needed, you may

photocopy the enclosed form.

IFTA reports are due on the last day of the month following the end of each tax period.

Reports must be postmarked on or before the due date to be considered timely. If the last day

of the month falls on a Saturday, Sunday, or holiday, the next business day will be considered

the final filing date.

Each report must contain an original signature. If report is not signed it will be returned, and

will be subject to penalty and interest if late.

Each licensee shall maintain records for a period of four years from the filing date to support

information reported. Such records shall be made available upon request by any state member

for an audit.

THIS INFORMATION REQUIRED FOR REPORT TO BE CONSIDERED COMPLETE.

LINE A. Enter total number of miles traveled in all jurisdictions. This number must match the

Grand total from Schedule A.

LINE B. Enter total gallons of fuel consumed for the quarter.

LINE C. Divide Line A by Line B to determine your average miles per gallon. You must round

to the nearest two decimal points (Ex.:4.50).

SCHEDULE A

COLUMN 1. Enter Total miles traveled in each IFTA jurisdiction.

COLUMN 2. Enter Total Taxable miles traveled in each IFTA jurisdiction.

COLUMN 3. Divide the Jurisdiction Miles by the mpg from Line C. This is your taxable gallons

in each jurisdiction.

COLUMN 4. Enter the total tax-paid fuel purchased in each jurisdiction. Enter only the gallons

placed into vehicles if fueled from bulk.

COLUMN 5. Subtract Column 4 from Column 3 to determine net gallons. If Column 4 is

larger than Column 3, you have a credit. (Please bracket all credits)

TAX RATE

Enter tax rate for each State from the Enclosed tax-rate table.

COLUMN 6. Tax due or credit is determined by multiplying Column 5 by the tax rate.

COLUMN 7. Interest is determined by multiplying tax due by 1% per month for each month

delinquent.

COLUMN 8. Total of Column 6 and Column 7.

LINE 9. Compute total tax due or credit for all lines in Column 8.

LINE 10. Tax due or credit from Schedule A line 9.

LINE 11. On tax due report penalty is $50.00 or 10%, whichever is greater.

On credit report penalty is $50.00. (If filed after due Date).

LINE 12. Enter amount of prior credit.

LINE 13. Total amount of taxes remitted (total of lines 10 thur 12).

LINE 14. Total amount of Credit or Refund.

*CREDITS CAN ONLY BE CARRIED FORWARD FOR EIGHT QUARTERS.*

International Fuel Tax Agreement - State Of Arkansas Department Of Finance & Administration

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