6 th Annual Managers’ and Law Enforcement Seminar Are you in Compliance Presented by: Bill Kron, Deborah Brown and Debbie Meise

6 th Annual Managers’ and Law Enforcement Seminar  Top 5 from 2006  Questions / Answers  General Discussion

6 th Annual Managers’ and Law Enforcement Seminar Top Five (5) Administrative Citing for P1040 Base Jurisdiction Accounting  Transmittal Timeliness  Outgoing Transmittals  Incoming Billing Transmittals 2.Tax Return Processing Timeliness  R940 – Reporting  Tax Return Format  Missing Columns  Totals 3.Tax Rates – Errors

6 th Annual Managers’ and Law Enforcement Seminar Top Five (5) Administrative Citing for R400 Cancellation, Revocation and Suspension  License Cancellation  License Suspension and Revocation  License Reinstatement 5.R300 Application and Renewal  Providing Information to Licensees

6 th Annual Managers’ and Law Enforcement Seminar Questions / Answers It’s your turn You tell us the Answer

6 th Annual Managers’ and Law Enforcement Seminar 1. Under what section of the Agreement, Procedures, or Audit manuals are the recordkeeping detail for distance and fuel defined? P When does a licensee have the right to request that each jurisdiction audit them? R & A All amendments to the Agreement, Procedures, or Audit manuals can only proceed after what? R1615

6 th Annual Managers’ and Law Enforcement Seminar 4. In what fashion is a licensee required to make bond if one is required? P What information is required to be exchange in the IFTA Clearinghouse? R Where do you find the requirements for Administration and Audit Staff? A400

6 th Annual Managers’ and Law Enforcement Seminar 7. What time and at what rate should Canadian fund be converted to US funds? P A mile is how many kilometers and one kilometer is how much of a mile? P1310

6 th Annual Managers’ and Law Enforcement Seminar 9. Doesn’t a member jurisdiction have the responsibility to honor the exempt/nontaxable mile claim of one of its base carriers when the carrier claims nontaxable miles from a member jurisdiction when it is clearly stated in the member jurisdiction’s fuels tax code and annual IFTA Report? R224 Consensus Board Interpretation 10. How many ways may a jurisdiction allocate tax to the other jurisdiction. P1060

6 th Annual Managers’ and Law Enforcement Seminar General Discussion Time Program Compliance - Appeals - what grounds are acceptable for a carrier to appeal a tax assessment. And, when the carrier appeals what is procedure for dealing with the appeal. Must appeal in writing? Do you have someone who hears verbal appeals? Recreational Vehicle - Is a Dooley, hauling a trailer for purposes of attending car racing events required to have an IFTA decal? What about one ton pick ups with trailers hauling cars from one dealership to another? Providing Information to Licenses - Do you know what is required. What format do you use to do it?

6 th Annual Managers’ and Law Enforcement Seminar Assessment and Collection - If a carrier fails to submit a tax report what are a jurisdictions two methods of recourse? Taxation of Motor Fuels - How long is a carrier responsible for paying taxes even though they are no longer operating? Cancellation, Revocation and Suspension - What is the difference? Does your jurisdiction use all three? If not, which ones?