Motor carriers who operate an IFTA-qualified motor vehicle in commerce must have IFTA license and participate in IFTA.
Motor carrier must request IFTA license from Base state where company is registered in.
The base jurisdiction will be processing the license application. If you qualify as an IFTA licensee, the base jurisdiction will send you an IFTA license which you will be required to copy and place in each of your qualified motor vehicles. The base jurisdiction will also send you two decals for each qualified motor vehicle that you have. Your base jurisdiction will also provide you with all the information you need to comply with the provisions of the IFTA, including the records you will be required to keep.
The base jurisdiction will provide you with a tax return and all of the tax rates each quarter. The base jurisdiction will also process the quarterly tax returns and will contact you if there are any questions concerning the returns.
The base jurisdiction may audit your records. It will audit your records on behalf of all member jurisdictions.