|
Click on a topic
below to view information regarding that topic. Click
here to view the entire manual.
INTRODUCTION..
3
IFTA LICENSING.. 4
WHAT
IS “IFTA”?. 4
HOW
DO I DETERMINE MY BASE JURISDICTION?. 5
QUALIFIED
MOTOR VEHICLE
EXEMPT
VEHICLES.. 5
LICENSE
APPLICATION PROCEDURES.. 6
POWER
OF ATTORNEY FORMS.. 6
GRACE
PERIOD
.. 6 LICENSE
NUMBER 6
IFTA
LICENSE.. 6
IFTA
DECALS.. 7
LICENSE
CANCELLATIONS.. 7
ACCOUNT
CHANGES.. 7
LICENSE
REVOCATION.. 7
QUARTERLY
RETURNS.. 8
PENALTY
AND INTEREST PROVISIONS.. 8
IFTA
REFUNDS/CREDITS.. 9
MEASUREMENT
CONVERSION TABLE.. 9
EXEMPT
FUEL USE.. 9
TAX
EXEMPT MILES.. 9
SHORT
TERM LEASES.. 9
LONG
TERM LEASES.. 10
IRP REGISTRATION.. 10
WHAT
IS “IRP”?. 10
IRP
REGISTRATION DOES NOT. 10
HOW
IRP WORKS.. 11
HOW
FEES ARE APPORTIONED.. 11
WHEN
TO APPORTION YOUR VEHICLE.. 11
OTHER
VEHICLES THAT MAY BE APPORTIONED
EXEMPT
VEHICLES.. 12
DISTANCE
REPORTING.. 13
REGISTRATION
REQUIREMENTS.. 13
IMPORTANT
RE-REGISTRATION INFORMATION.. 14
STEPS
TO FOLLOW TO RE-REGISTER.. 14
PENALTY
AND INTEREST PROVISIONS..
ENFORCEMENT. 14
SUPPLEMENTAL
IRP APPLICATIONS.. 15
TO
ADD A VEHICLE TO AN EXISTING FLEET. 15
TO
REMOVE A VEHICLE FROM A FLEET. 16
TO
TRANSFER A TAG FROM ONE VEHICLE TO ANOTHER.. 16
TO
INCREASE A VEHICLE’S REGISTERED WEIGHT. 16
TO
REPORT THE CHANGE OF OWNERSHIP / LEASE OF A VEHICLE.. 16
TO
ADD A JURISDICTION TO A FLEET. 17
TO
CHANGE THE TYPE OF OPERATION OR COMMODITY CLASS FOR AN IRP FLEET. 17
TO
REQUEST REPLACEMENT CREDENTIALS .. 17
TO
CHANGE IRP ACCOUNT INFORMATION .. 17
SUPPORTING
DOCUMENTS..
18
PROPERTY TAX 18
SALES,
USE OR LEASING / RENTAL TAX 18
TITLES 18
MOTOR
CARRIER INFORMATION REPORT (MCS-150) 19
FEDERAL
HEAVY VEHICLE USE TAX (FORM 2290) 19
MISCELLANEOUS
DOCUMENTS 20
PAYMENTS.. 20
IRP
REFUNDS.. 20
TEMPORARY
REGISTRATION.. 21
TEMPORARY
TAG (OR HUNTERS PERMIT)
21
TRIP
PERMITS.. 22
OWNER-OPERATORS
LEASED TO CARRIERS.. 22
TRIP
LEASING.. 22
RENTAL
VEHICLES.. 23 23
RENTAL
TRAILERS AND SEMI-TRAILERS.. 23
ONE-WAY
VEHICLES.. 23
UTILITY
TRAILERS.. 24
HOUSEHOLD
GOODS CARRIERS.. 24
BUSES.. 24
RECORD KEEPING
REQUIREMENTS.. 24
MILEAGE
RECORD KEEPING.. 24
FUEL
RECORD KEEPING.. 25
AUDITS.. 26
APPEALS.. 26
APPENDIX A: VEHICLE AND
HOLIDAY INFORMATION. 27
TYPES
OF VEHICLES (ILLUSTRATIONS)..
27 MAXIMUM
WEIGHT LIMITATIONS
STANDARD
VEHICLE ABBREVIATIONS.. 28
VEHICLE
COLOR CODES.. 29
OFFICIAL
STATE HOLIDAYS.. 30
ESTIMATED
DISTANCE CHART..
APPENDIX B: ALABAMA
REGULATORY INFORMATION.. 31
ALABAMA
REGULATORY AGENCIES.. 31
ALABAMA
DEPARTMENT OF REVENUE TAXPAYER SERVICE CENTERS.. 31
IRS
OFFICE LOCATIONS.. 32
FORMS,
IFTA & IRP35
GLOSSARY
(DEFINITIONS)35
IRP
and IFTA E-File FAQs | 
