1. Presented by IFTA Managers’ and Law Enforcement Seminar September 10, 2009 Joy Prenger – Missouri Ron Hester - Ontario

2. WHAT YOU’LL LEARN The Basics – core principles and benefits The Basics – core principles and benefits How IFTA Works – from A to Z How IFTA Works – from A to Z The Amendment Process – how IFTA changes The Amendment Process – how IFTA changes Compliance – jurisdiction and carrier – administrative and roadside enforcement Compliance – jurisdiction and carrier – administrative and roadside enforcement

3. IFTA 101 - Articles of Agreement 1. What is the purpose of IFTA? A: R130 2. What is the purpose of a base jurisdiction? A: R212.100-.200

4. IFTA 101 - Articles of Agreement 3. What makes a vehicle qualify as an IFTA vehicle? A: R245 4. Who is required to have an IFTA license? A: R305

5. IFTA 101 - Articles of Agreement 5. A qualified IFTA carrier must base in the jurisdiction they are located in. A: R325 – F 6. When should a base jurisdiction NOT issue an IFTA license to a carrier? A:R335

6. IFTA 101 - Articles of Agreement 7. Under what circumstance can a base jurisdiction refuse renewal of an IFTA license? A: R345.300 8. Failure to comply with all applicable provisions of the IFTA shall be grounds for suspension or revocation of a taxpayers IFTA license. A: R420.100 - T

7. IFTA 101 - Articles of Agreement 9. The base jurisdiction is responsible for issuing one license and two decals per taxpayer vehicle. A: R620 & R625 – F 10. What is the licensee required to do with the license and decals? A: R620-R625

8. IFTA 101 - Articles of Agreement 11. What is the grace period for IFTA license renewal? A: R655.200 12. A member jurisdiction may exempt from taxation, any use of motor fuel within its jurisdiction. A: R830.100 - T

9. IFTA 101 - Articles of Agreement 13. When is the quarterly IFTA Return due? A: R960.100 14. A licensee may claim a tax-paid credit on the IFTA Tax Return for fuel purchased at retail regardless of whether the fuel is placed into the fuel tank of qualified motor vehicles. A: R1010.100 - F

10. IFTA 101 - Articles of Agreement 15. A base jurisdiction has 60 days after receipt of request from a licensee to issue a refund. A: R1150 – F 16. The base jurisdiction must distribute a penalty received from a licensee to all travel jurisdictions. A: R1220.200 - F

11. IFTA 101 - Articles of Agreement 17. U.S. and Canadian Jurisdictions, for itself and on behalf of the other jurisdictions, shall assess interest on all delinquent taxes due each jurisdiction at the rate of one per cent per month. A: R1230.100 &.200 – F 18. The base jurisdiction shall audit its licensees on behalf of all member jurisdictions. A: R1310 - T

12. IFTA 101 - Articles of Agreement 19. Who can submit a ballot proposal? A: R1600 20. What is the difference between a short track ballot and a long track ballot? A: R1625 & R1630

13. IFTA 101 - Articles of Agreement 21. A Consensus Board Interpretation (CBI) is issued by the Board of Trustees in response to a request for clarification/interpretation of IFTA requirements stated in the article of Agreement, Procedures Manual or Audit Manual. A: R1710 – 1720 - T

14. IFTA 101 - Articles of Agreement 22. A CBI must be presented at the annual meeting and requires an affirmative vote of three fourths of the member jurisdictions for ratification and inclusion as commentary in the IFTA Governing document. A: R1720.100 - T

15. IFTA 101 - Articles of Agreement 23. The IFTA, Inc Clearinghouse is responsible for the maintenance and administration of only licensee demographic information. A: R2110 - F

16. IFTA 101 – Procedures Manual 1. List two requirements of information that must be included on the IFTA license application. A: P105 – 155 2. Decals can be serialized. The serial number can be displayed anywhere on the decal. A: P320.100 - F

17. IFTA 101 – Procedures Manual 3. Jurisdictions are required to impose a decal fee to recover administration costs. to recover administration costs. A: P320.300 – F 4. A taxpayer must make supporting tax return documents available for audit for how long? A: P510.100

18. IFTA 101 – Procedures Manual 5. When may a licensee claim a tax paid credit on the IFTA tax return for bulk fuel? A: P570.400 6. On board recording devices, vehicle tracking systems or other electronic data recording systems may be used as optional use for fuel tax reporting in lieu of or in addition to hand written trip reports for tax reporting A: P610 - T

19. IFTA 101 – Procedures Manual 7. The IFTA tax return provided by the base jurisdiction to the taxpayer must include places for the taxpayer to enter the information necessary to calculate the vehicles MPG/KPL. A: P710 – T 8. How long is a base jurisdiction required by IFTA to keep a taxpayer’s records? A: P920.200

20. IFTA 101 – Procedures Manual 9. A base jurisdiction received $300,000 of IFTA taxpayer money as a result of returns filed during the month of January. This money must be distributed to the appropriate jurisdictions by? A: P1040 10. What is the reporting period for a base jurisdiction’s IFTA Annual Report? A: P1110.200

21. IFTA 101 – Procedures Manual 11. List 3 items required on an Annual Report. A: P1110.300 12. When must a tax rate change notification be issued by a jurisdiction so that all other jurisdictions are responsible for collecting the tax at the new rate? A: P1120.300

22. IFTA 101 – Procedures Manual 13. What is the purpose of a program compliance review? A: P1210

23. Questions