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INTERNATIONAL FUEL TAX AGREEMENT









IFTA, Inc. Clearinghouse

Funds Netting Account

JP Morgan Chase









Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









• The account is a checking account

dedicated to funds netting; sits with a zero

balance pending the next funds netting

cycle.

• Allows for ACH Credit and Funds Transfer

(Wire) activity only – money in and money

out







Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









• US and Canada to US:

– Once funds netting final totals are completed,

jurisdictions owing funds will transmit by ACH

Credit (US) or Funds Transfer (Canada) into

the funds netting account in US $.

– IFTA, Inc. will then transmit funds by ACH

Credit (US) and Funds Transfer (Canada) to

those jurisdictions due money from the Funds

Netting Account in US $.





Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









• Canada to Canada

– A separate account will be set up with the JP

Morgan Chase affiliate in Canada (World

Bank). The account has not been set up yet,

but will allow the Canadian jurisdictions to

transmit Canadian $ to and from the Funds

Netting Account via ACH Credit.









Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









• Two Test Phases

– Penny Test – Each jurisdiction participating in

the current funds netting test will transfer $.01

to the Funds Netting Account.

– Funds Netting Test – From the

Clearinghouse, a Final Funds Netting report

will be run from actual transmittal data

uploaded by the test jurisdictions. Based on

that report, those jurisdictions will transfer

money to or receive money from the Funds

Netting Account.



Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









• Penny Test Status

– On July 2, 2008, Kansas successfully

transferred $0.01 into the Funds Netting

Account.

– From JP Morgan Access, IFTA, Inc. was able

to verify the details of that transaction and e-

mail Kansas a copy of the verification.









Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT



Balance and Transaction Detail Report for KS Transaction



CREDIT Details



AMOUNT TRANSACTION DESCRIPTION TRAN OUR-REF-NO AVL TIME DATE

TYPE

0.01 EFT Credit ACH 1846668427TC SAME 5:16 7/2/2008

ORIG CO NAME: ST OF KS STARS

ORIG ID: 1486029925

DESC DATE: 080630

ENTRY DESCR: VEND PAYMT

ENTRY CLASS: CTX

TRACE NO: 021000026668427

ENTRY DATE: 080702

IND ID NO: 022130983

IND NAME: 0006860640757 01

ADDENDA: ISA*00* *00* *17*101000695 *17*122100024 *080630*200









Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT







– Also on July 2, 2008, IFTA, Inc. sent the return

transfer to KS (which is done by batch through JP

Morgan Access)

– The batch was created with one jurisdiction (KS) and

released

– The bank sweeps for batches 7 times per day from

5:30 a.m. (PT) through 6:00 p.m. (PT)

– IFTA, Inc. released the batch at 8:00 a.m. (PT) and it

was in process by the bank at 8:30 a.m.

– Within 30 minutes, the batch had been approved by

the bank and submitted for payment







Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









– On the morning of July 3, 2008, we received

confirmation from Kansas that they had

received the penny that morning.

ACH Credit Received 0.01

Immediate Funds

INTL FUEL TAX,,PAYMENTS,021000022098705

0200005150,0000000001,MOTOR FUEL TAX,KS DEPT OF

REVENUE

ADDENDA: 05IFTA TRANSMITTAL PAYMENT

00012098705









Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









• Funds Netting Test Status

– The actual funds netting test will take place

after the penny tests are completed with each

of the four test jurisdictions.









Celebrating 25 Years of Cooperation and Trust - 2008

INTERNATIONAL FUEL TAX AGREEMENT









Celebrating 25 Years of Cooperation and Trust - 2008



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