1. Managed by the International Fuel Tax Association, Inc. Dispute Resolution Committee (DRC) 1 Debora K. Meise for Ed King, Chair DRC IFTA Managers’ And Law Enforcement/Seminar September 9 -11, 2009 Durham, NC

2. Managed by the International Fuel Tax Association, Inc. The Purpose of the Committee Facilitate dispute resolution in a fair, impartial, efficient and expeditious manner. Review the dispute resolution process and procedures and recommend changes to the board. 2

3. Managed by the International Fuel Tax Association, Inc.  Two (2) committee members from each of the five (5) geographic regions of the IFTA, Inc. Bylaws. Each committee member must be a jurisdiction IFTA commissioner or assistant commissioner  (2) industry advisors to participate as non-voting members of the Committee. Such appointments will be made after recommendation by the Industry Advisory Committee DRC MEMBERSHIP 3

4. Managed by the International Fuel Tax Association, Inc. The Board shall also appoint a Chair who will be a voting member of the committee. The Chair will be in addition to the other voting members. The Board shall also appoint a Vice-Chair from the committee members from the five (5) geographic regions. DRC MEMBERSHIP… 4

5. Managed by the International Fuel Tax Association, Inc. Current Committee Members: Ed King (CA), Chair George Higdon (MS) Jan Skouby (MO) Dar Walters (ID) Rodney Richard (AR) John Jabas (Industry) Tom Klingman (Industry) Richard LaRose (CT), Vice Chair Donna Earle (VT) Leanne Tsai (MB) Mark Byrne (NE) Kirk Davenport (TX) Gary Frohlick (SK) 5

6. Managed by the International Fuel Tax Association, Inc. TERMS AND QUORUM  Committee Members – Two-year terms – may serve up to three (3) consecutive terms  Chair and Vice Chair – One-year terms – may be re-appointed.  Committee Members – Two-year terms – may serve up to three (3) consecutive terms  Chair and Vice Chair – One-year terms – may be re-appointed.  Seven (7) voting members shall constitute a quorum of the Committee to conduct business. 6

7. Managed by the International Fuel Tax Association, Inc. RECUSAL A committee member from a jurisdiction that is a party to a dispute will be excused from participation to avoid a conflict of interest. A committee member must inform the Chair of any other potential conflict of interest. The Chair will then determine whether or not the committee member will be excused. If the Chair has a conflict of interest, then the Vice Chair must be notified and will make a final determination. 7

8. Managed by the International Fuel Tax Association, Inc. The DRC and The Process  The Committee has complete discretion in all matters that come before it  The Committee will conduct a hearing or review written submissions  Following a hearing or review, the Committee has sixty (60) days to issue Findings of Fact and Conclusions and Disposition 8

9. Managed by the International Fuel Tax Association, Inc. Imposing Penalties The DRC may impose prescribed penalties –Failure to comply by prescribed date – immediate loss of voting power and Board and standing committee seats –Failure to comply within 60 days of loss of voting power – membership dues double –Failure to comply within one year of loss of voting power – triple dues and an expulsion resolution may be issued 9

10. Managed by the International Fuel Tax Association, Inc. Appeals Process 10

11. Managed by the International Fuel Tax Association, Inc. How to Appeal  A party may make a motion to appeal to the IFTA, Inc. Board of Trustees  No appeal will be heard without a vote to accept the appeal. If the motion passes, the Board will review the matter at the next Board meeting  The appeal shall be a review of the initial record 11

12. Managed by the International Fuel Tax Association, Inc. Costs and Decision  The appellant is responsible for all costs including a certified transcript of the original proceeding.  The Board shall issue its decision within 45 days 12

13. Managed by the International Fuel Tax Association, Inc.  Held NV v PA Dispute Hearing on October 21, 2008  DRC Findings issued December 19, 2008  IFTA Board Decision on motions for appeal issued June 4, 2009  In August 28, 2009, DRC submitted its observations and recommendation to the IFTA Board based on the NV v PA Dispute  Currently drafting a New Committee Member Guide  Conference calls held every other month DRC Committee Projects 13

14. Managed by the International Fuel Tax Association, Inc. Questions 14