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IFTA Compliance Manual

Download a print-friendly version of the IFTA Compliance Manual. You must have version 6.0 or higher of the Adobe Acrobat Reader program to view and print the IFTA Compliance Manual. Adobe Reader is available for free online. Due to the relatively large file size and varying downloading speeds among computers, the manual may take a couple of minutes to fully download. Please be patient.

You can also choose from the following links to review specific topics addressed in the current IFTA Compliance Manual.

Chapter 1: Introduction

Chapter 2: Definitions

Chapter 3: IFTA Credentials

A. IFTA License Application Procedures
B. Annual License Fee
C. Account Identification
D. Bonding
E. IFTA License
F. IFTA Decals
G. Displaying IFTA Credentials (grace periods)

Chapter 4: Annual Renewal Procedures

Chapter 5: Reporting Requirements

A. Quarterly Tax Returns
B. IFTA E-file Process
C. Revocation, Penalty and Interest Provisions
D. All Intrastate Maryland Miles or NO Carrier Miles
E. Measurement Conversion Table
F. Tax Exempt Miles
G. Signature

Chapter 6: Refunds - Credits

Chapter 7: Assessments for Failure to Report

Chapter 8: Lease Agreements

A. Lease Term of Less than 30 Days (short-term lease)
B. Lease Term of More than 30 Days or More (long-term lease)C. Intermittent Leases

Chapter 9: License Cancellation, Revocation, and Reinstatement

A. License Cancellation
B. License Revocation
C. License Reinstatement

Chapter 10: Record Keeping Requirements

A. Mileage Records
B. Fuel Receipts
C. Bulk Fuel Storage
D. Record Retention
E. Penalty for Failure to Maintain Records
F. Location of Records

Chapter 11: Audits

A. Audit Selection
B. Notification of Audit Date
C. Audit Conferences
D. Audit Results

Chapter 12: Tax Assessment Appeal Procedures

A. Tax Assessment
B. Application for Revision or Refund
C. Correction of Erroneous Assessment
D. Appeal to Maryland Tax Court 

Chapter 13: International Registration Plan (IRP)

Chapter 14: US Department of Transportation (USDOT) Number

Chapter 15: Member Jurisdiction Information

A. Maryland IFTA Taxpayer Assistance
B. Member Jurisdiction Information Chart

Chapter 16: Sample Forms - these are for instructional purposes only; they are not to be used for filing.

Links for IFTA Compliance Manual
Business Tax Types
Motor Fuel Tax
Tax Information
IFTA Compliance Manual
  Motor Fuel Tax Forms
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