Form 735-9740 - International Fuel Tax Agreement (Ifta) Tax Return - 2007 Page 3
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4OREGON DEPARTMENT OF TRANSPORTATION
INTERNATIONAL FUEL TAX AGREEMENT (IFTA)
QUARTERLY RETURN FILING INSTRUCTIONS
WHO MUST FILE. Every Oregon-based motor carrier issued a
MINIMUM REQUIRED INFORMATION. The following information
license under the International Fuel Tax Agreement is required to
is required for the return to be accepted:
file an International Fuel Tax Agreement (IFTA) Tax Return, Form
Quarter and year of return
No. 735-9740.
IFTA license number
Oregon Taxpayer ID number
If your IFTA License is revoked, you are still required to file returns
Name and address of taxpayer
for all periods your account remains open. Filing a return does not
Return with no operations or Oregon operations only:
authorize operation in other jurisdictions. Operation in member
Check appropriate box
jurisdictions without valid credentials is illegal and cause for
Return with operations:
citation, fines, and penalties.
Fuel/miles summary columns 1 through 6
Columns A through G completed for a minimum of
one jurisdiction
WHEN AND WHERE TO FILE. This return, properly signed and
Signature and date
accompanied by a check or money order payable to Oregon
Department of Transportation (ODOT/IFTA), will be considered
timely filed if postmarked on or before the last day of the month
FUEL/MILES SUMMARY
following the quarter covered by the return. A return is required for
each quarter even when no fuel tax is due. Mail to Motor Carrier
OTHER:
Indicate fuel type used.
If all lines are full, place
Transportation Division (MCTD), 550 Capitol St. NE, Salem, OR
additional information on a separate sheet of paper and include in
97301-2530.
TOTALS.
FILE ONLINE! You can now file and pay your IFTA tax return
CONVERT metric fuel and distance measurements to gallons and
online through our Web site –
miles using the following factors:
1 liter = 0.2642 gallons; 1
kilometer = 0.62137 miles.
Check the NO OPERATIONS box if none of your qualified
vehicles had operations in the quarter covered by this return.
ROUND all miles and gallons in columns 1 through 5 to the
Check the OREGON OPERATIONS ONLY box if you have
nearest whole number. For example, show 525.5 as 526 and
operated only in the state of Oregon. If you check either of these
show 525.4 as 525.
boxes, information in the Fuel/Miles Summary is not required.
Check the CHANGE OF ADDRESS box if you have changed your
COLUMN 1 OREGON MILES: Enter the total number of miles
address. Mark through the incorrect address and print the correct
traveled in Oregon, including Oregon off-road miles, for each fuel
address. Sign and return to MCTD.
type used.
PREHEADED RETURNS. This return is to be used only by the
COLUMN 2 IFTA JURISDICTION MILES: Enter the total number
motor carrier whose name is printed on it. If you have not received
of miles traveled in all IFTA jurisdictions, including permit miles
a return for a reporting period, request a duplicate from the IFTA
and off-road miles for IFTA jurisdictions (do not include any miles
staff. If the business name, location, or mailing address is not
traveled in Oregon). The TOTAL of this column must be the same
correct, mark through the incorrect information and print the correct
as the GRAND TOTAL of Column C.
information.
COLUMN 3 NON-IFTA JURISDICTION MILES: Enter the total
QUALIFIED MOTOR VEHICLES.
All vehicles in the licensee's
number of miles traveled in all non-IFTA jurisdictions, including
fleet bearing an Oregon IFTA decal must be included on this report,
off-road miles for non-IFTA jurisdictions (do not include any miles
including vehicles bearing Oregon IFTA decals that did not leave
traveled in Oregon):
ALASKA; HAWAII; WASHINGTON, D.C.;
Oregon during the reporting period. Qualifying vehicle means a
NORTHWEST TERRITORY; YUKON TERRITORY; or any other
motor vehicle (1) having two axles and a gross vehicle weight or
jurisdiction not listed on the return form.
registered gross vehicle weight exceeding 26,000 pounds or 11,797
kilograms; or (2) having three or more axles regardless of weight;
COLUMN 4 TOTAL MILES: Total of all miles traveled for each
or (3) used in combination when the weight of such combination
fuel type (Columns 1, 2, and 3 must equal Column 4).
exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight.
COLUMN 5 TOTAL GALLONS: For each fuel type, enter the
AMENDED RETURNS.
If it becomes necessary to correct a
total of all gallons used in all jurisdictions in which you traveled.
previously filed return, please make a copy of the original return
Report all fuel placed in the supply tank of a qualified motor
filed, check the 'AMENDED' box at the top of the form, and make
vehicle.
the necessary changes next to the incorrect figures.
COLUMN 6 AVERAGE FLEET MPG: Calculate miles per gallon
An explanation of the changes must accompany the amended
(MPG) by dividing the number in Column 4 by the number in
return. An amended return may be subject to a late penalty and
Column 5. Carry this calculation to three decimal places, then
interest if amended after the due date.
round to two decimal places. For example, show 5.255 as 5.26,
and show 5.254 as 5.25. Enter the result in Column 6 for each
VERIFICATION AND AUDIT. The records you used to prepare this
fuel type used.
return must be retained and be available for at least four years from
the due date of the return or the date filed, whichever is later.
Form 735-9740c (3-10)
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