1. Managed by the International Fuel Tax Association, Inc. TOWN HALL MEETING 2011 Annual IFTA Business Meeting August 17, 2011 Virginia Beach, VA

2. Managed by the International Fuel Tax Association, Inc. ILLINOIS To have some discussion followed up by statistics regarding the violations of IFTA in the jurisdictions as relating to penalties; ie: numbers, dollars, protests (upheld/withdrawn) etc. –Would like to hear from administrators as well as enforcement personnel.

3. Managed by the International Fuel Tax Association, Inc. MINNESOTA IFTA Audit on a carrier that covers three license years license years (2008, 2009, 2010). In 2008 and 2009, the carrier classified as high, but in 2010 the carrier is now a medium. When recording the audit, is the audit recorded as a “high” or a “medium”.

4. Managed by the International Fuel Tax Association, Inc. Interest ballot effective July 13 A procedural fact sheet detailing the interest calculation process would be a helpful document for the membership so that all jurisdictions calculate the proper interest rate in a uniform and consistent manner. EXAMPLE What interest rate applies for returns when filed across calendar years. What is the proper interest rate for an IFTA audit based on the prior 3 year audit period with 3 different yearly interest rates

5. Managed by the International Fuel Tax Association, Inc. Which interest rate applies for a prior years amended return Which interest rate applies; the interest rate set for 3 rd quarter 2012 or the interest rate for May 2014? MINNESOTA (cont’d)

6. Managed by the International Fuel Tax Association, Inc. Quebec Procedures Manual P100 – License Application Content P125 – Mailing address of the business

7. Managed by the International Fuel Tax Association, Inc. P125 Mailing address of the business We would like to discuss the possibility 'may be waived by the base jurisdiction'optional of adding a 'may be waived by the base jurisdiction' or 'optional' to article P125 WHY ? To address a non compliance issue.

8. Managed by the International Fuel Tax Association, Inc. Why are we not requesting a mailing address on our License Application Form? This is related to the confidentiality policy. Documents (like returns) that could be sent to a mailing address (preparer, accountant) may include confidential information that only the carrier has the right to tell others.

9. Managed by the International Fuel Tax Association, Inc. We have requested a cost evaluation and it is too expensive to change the computer system by adding the mailing address or removing the confidential information. Does this mailing address issue have any impact on you, as juridictions? We don’t think so In order for us to be in compliance, would you agree to make P125 optional ?