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					COMPLETING
AN IFTA TAX
  RETURN
              Revised 6/09
                    OVERVIEW

 Completing the IFTA Return
 Appropriate rounding on the IFTA Return
 Surcharge Jurisdictions and how to calculate surcharge
 Penalties and Interest
 Important Reminders
 Taxpayer Assistance




                                                           2
             BEFORE YOU START
 Records of all miles traveled in each jurisdiction
 Fuel receipts for all jurisdictions traveled
 IFTA Tax Return (Gas-1276 IFTA)
 IFTA Return Instructions (Gas-1276 IFTA-I)
 Fuel Tax Rate Sheet for the appropriate quarter
     (Gas-1278)




                                                       3
          IFTA FILING INSTRUCTIONS – PAGE 1




  NC890000000IF                 6/30/09
                                                                State Number


  Legal name as shown on IFTA License
  Mailing Address
  City State ZIP




Name and Address:
If your return has a pre-addressed label, verify that all information on the label is
correct. Make any changes necessary on the form. If you do not have a pre-addressed
label be sure to include the company name, mailing address, city, state, and zip code.   4
          IFTA FILING INSTRUCTIONS – PAGE 1




                                                                        5/31/09

  NC890000000IF                   6/30/09                          State Number




  Legal name as shown on IFTA License
  Mailing Address
  City State ZIP




Close Account:
If your business is no longer operating and you wish to close your account, fill in the
applicable circle and enter the effective date for closing the account.
                                                                                          5
          IFTA FILING INSTRUCTIONS – PAGE 1




                                                                     5/31/09

  NC890000000IF                 6/30/09                         State Number

                                                               890000000

  Legal name as shown on IFTA License
  Mailing Address
  City State ZIP




Account Number:
If your account number is not included on a pre-addressed mailing label, enter the account
number in the space provided. Your account number will be your State Number, which is
assigned to you by the Motor Fuels Tax Division.                                             6
         IFTA FILING INSTRUCTIONS – PAGE 1




                                                                  5/31/09

  NC890000000IF                6/30/09                       State Number

                                                            890000000

  Legal name as shown on IFTA License
  Mailing Address
  City State ZIP




Account Number:
If your account number has changed, please note the change in the space “Account
Number” and attach an explanation for the change. Do not draw a line through the
account number printed on the label.                                               7
           IFTA FILING INSTRUCTIONS – PAGE 1




                                                                           5/31/09

  NC890000000IF                    6/30/09                            State Number

                                                                  89000000

  Legal name as shown on IFTA License
  Mailing Address                                                               2008
  City State ZIP




Return Period:
Fill in the applicable circle for the quarter that represents the period being filed.
Enter the 4-digit number that represents the year of the filing period.
                                                                                        8
          IFTA FILING INSTRUCTIONS – PAGE 1




                                                                        5/31/09

  NC890000000IF                    6/30/09                         State Number

                                                               89000000

  Legal name as shown on IFTA License
  Mailing Address                                                            2008
  City State ZIP

                               X




No Operations:
If you did not have any operations in any jurisdictions during the reporting period,
place an “X” in the box on Line 1. A return must be filed even if you do not operate in
any jurisdiction during the period.                                                       9
          IFTA FILING INSTRUCTIONS – PAGE 1


                              AMENDED
                                                                       5/31/09

  NC890000000IF                                                   State Number

                                                              89000000

  Legal name as shown on IFTA License
  Mailing Address                                                           2008
  City State ZIP

                               X                                  3/31/09




Amended Return:
If you are amending a previously filed return, indicate the period to be amended. Also,
mark the return as “AMENDED” at the top of the return.
                                                                                          10
                          IFTA FILING INSTRUCTIONS – PAGE 2

Schedule A

                             Total Miles          Total Fuel       Average Miles                          Total Miles          Total Fuel       Average Miles
    Fuel Type             All Jurisdictions   All Jurisdictions   Per Gallon (0.00)   Fuel Type        All Jurisdictions   All Jurisdictions   Per Gallon (0.00)
     Diesel          DI        3466                 855                 4.05           Ethanol    ET
    Gasoline         GA                                                               Methanol    MT
    Gasohol          GH                                                                 E85       E8
    Propane          LP                                                                 M85       M8
Liquid Natural Gas   LN                                                                 A55       A5
      CNG            CN                                                                Other      CN




TOTAL MILES ALL JURISDICTIONS:
Beside each applicable fuel type, enter the total miles traveled by all qualified vehicles using that
fuel type.
TOTAL FUEL ALL JURISDICTIONS:
Beside the appropriate fuel type line, enter the total gallons of fuel purchased for each applicable
fuel type.



                                                                                                                                                              11
                          IFTA FILING INSTRUCTIONS – PAGE 2

Schedule A

                             Total Miles          Total Fuel       Average Miles                          Total Miles          Total Fuel       Average Miles
    Fuel Type             All Jurisdictions   All Jurisdictions   Per Gallon (0.00)   Fuel Type        All Jurisdictions   All Jurisdictions   Per Gallon (0.00)
     Diesel          DI        3466                 855                 4.05           Ethanol    ET
    Gasoline         GA                                                               Methanol    MT
    Gasohol          GH                                                                 E85       E8
    Propane          LP                                                                 M85       M8
Liquid Natural Gas   LN                                                                 A55       A5
      CNG            CN                                                                Other      CN




TOTAL MILES AND FUEL ALL JURISDICTIONS:
If all of your operations are within the State of North Carolina, and your vehicles display IFTA
decals, you must report all miles and fuel on the tax return. You may not file a “No Operations”
return due to not traveling outside of North Carolina.




                                                                                                                                                              12
                          IFTA FILING INSTRUCTIONS – PAGE 2

Schedule A

                             Total Miles          Total Fuel       Average Miles                          Total Miles          Total Fuel       Average Miles
    Fuel Type             All Jurisdictions   All Jurisdictions   Per Gallon (0.00)   Fuel Type        All Jurisdictions   All Jurisdictions   Per Gallon (0.00)
     Diesel          DI        3466                 855                 4.05           Ethanol    ET
    Gasoline         GA                                                               Methanol    MT
    Gasohol          GH                                                                 E85       E8
    Propane          LP                                                                 M85       M8
Liquid Natural Gas   LN                                                                 A55       A5
      CNG            CN                                                                Other      CN




AVERAGE MILES PER GALLON:
Divide the total miles for each fuel type by the total gallons of fuel purchased for that fuel type.
Enter the average miles per gallon. Round the MPG to 2 decimal places – Example: (0.00)
(TOTAL MILES / TOTAL GALLONS = MPG)




                                                                                                                                                              13
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL
   GA
   NC
   SC
   TN
    VA
  VA SC




 SubTotals Page 2




 IFTA MEMBER JURISDICTION:
 List all member jurisdictions, in alphabetical order, for which you operated during the period. If a
 state has a Surcharge, the state is listed twice. See the jurisdiction of Virginia in this example.
                                                                                                                                                     14
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B
             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772
   GA         DI         234
   NC         DI         1598
   SC         DI         398
   TN         DI         132
    VA        DI         332
  VA SC       DI           0




 SubTotals Page 2        3466




 SURCHARGES:
 Jurisdictions having a surcharge are listed twice on the IFTA Tax Rate Sheet and are noted
 “SurChg”. These jurisdictions should be listed on the return in the order they appear on the tax
 rate sheet. The following jurisdictions have a surcharge: Indiana, Kentucky, and                                                                    15
                   IFTA FILING INSTRUCTIONS - PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI
   GA         DI
   NC         DI
   SC         DI
   TN         DI
    VA        DI
  VA SC       DI




 SubTotals Page 2




 FUEL TYPES:
 Indicate the fuel types for each jurisdiction listed. If more than one fuel type is used in any
 jurisdiction, a separate line must be used for each fuel type.
                                                                                                                                                     16
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B
             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772
   GA         DI         234
   NC         DI         1598
   SC         DI         398
   TN         DI         132
    VA        DI         332




 SubTotals Page 2        3466




 TOTAL MEMBER JURISDICTION MILES:
 Enter the total miles traveled for each jurisdiction, for each fuel type. You must include
 taxable and non-taxable miles.
                                                                                                                                                     17
                     IFTA FILING INSTRUCTIONS – PAGES 2-4
Schedule A
                              Total Miles           Total Fuel       Average Miles
 Fuel Type                 All Jurisdictions    All Jurisdictions   Per Gallon (0.00)
  Diesel             DI          3466                  855                4.05
 Schedule B
             (A)           (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                    Taxable     Taxpaid Gallons
                                      Taxable       Gallons     Service Stations
    IFTA              Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel     Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types        Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI          772
   GA         DI          234
   NC         DI          1598
   SC         DI          398
   TN         DI          132
    VA        DI          332




 SubTotals Page 2         3466




 TOTAL MEMBER JURISDICTION MILES:
 Schedule B, Column B should equal Schedule A, Total Miles All Jurisdictions unless
 you have operations in non-IFTA jurisdictions that are not shown on the return, i.e. mileage in
 Washington, D.C.                                                                                                                                     18
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B
             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772
   GA         DI         234
   NC         DI         1598
   SC         DI         398
   TN         DI         132
    VA        DI         332
  VA SC       DI           0




 SubTotals Page 2        3466




 SURCHARGES:
 A surcharge is a separate tax in addition to the fuel tax. The surcharge is based on taxable
 gallons. Enter –0– on the Surcharge row for Total Member Jurisdiction Miles.
                                                                                                                                                     19
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772
   GA         DI         234           234
   NC         DI         1598         1598
   SC         DI         398           398
   TN         DI         132           132
    VA        DI         332           332
  VA SC       DI           0            0




 SubTotals Page 2        3466         3466




 TAXABLE MILES:
 Enter the total taxable miles traveled for each jurisdiction by fuel type. Miles traveled in all
 IFTA jurisdictions while operating under an IFTA Temporary Permit are taxable. Enter –0– on
 the surcharge row for Taxable Miles.                                                                                                                20
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772
   GA         DI         234           234
   NC         DI         1598         1598
   SC         DI         398           398
   TN         DI         132           132
    VA        DI         332           332
  VA SC       DI           0            0




 SubTotals Page 2        3466         3466




 EXEMPT MILES:
 Some jurisdictions allow exempt miles. If exempt miles are claimed, provide an explanation
 for each exemption taken on the return.
                                                                                                                                                     21
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772
   GA         DI         234           234
   NC         DI         1598         1598
   SC         DI         398           398
   TN         DI         132           132
    VA        DI         332           332
  VA SC       DI           0            0




 SubTotals Page 2        3466         3466




 EXEMPT MILES:
 It is your responsibility to contact jurisdictions, individually, to determine exempt miles. It is also
 your responsibility to maintain records of exemptions for future review.
                                                                                                                                                     22
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191
   GA         DI         234           234           58
   NC         DI         1598         1598          395
   SC         DI         398           398           98
   TN         DI         132           132           33
    VA        DI         332           332           82
  VA SC       DI           0            0            82




 SubTotals Page 2        3466         3466          857




 TAXABLE GALLONS:
 Enter the total taxable gallons of fuel consumed for each jurisdiction and fuel type.

                                                                                                                                                     23
                     IFTA FILING INSTRUCTIONS – PAGES 2-4
 Schedule A
                                   Total Miles          Total Fuel         Average Miles
         Fuel Type              All Jurisdictions   All Jurisdictions     Per Gallon (0.00)
          Diesel           DI         3466                855                   4.05
 Schedule B
               (A)        (B)          (C)          (D)                 (E)             (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL         DI        772           772          191
   GA          DI        234           234           58
   NC          DI        1598         1598          395
   SC          DI        398           398           98
   TN          DI        132           132           33
    VA         DI        332           332           82
  VA SC        DI          0            0            82




 SubTotals Page 2        3466         3466          857




 TAXABLE GALLONS:
 To determine this figure, divide Taxable Miles (Column C) by the average MPG calculated for that
 fuel type in Schedule A. (772 / 4.05 = 191)
 For jurisdictions with surcharge, the Taxable Gallons should be the same for both lines.                                                            24
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191              110
   GA         DI         234           234           58              130
   NC         DI         1598         1598          395              399
   SC         DI         398           398           98               89
   TN         DI         132           132           33               0
    VA        DI         332           332           82              127
  VA SC       DI           0            0            82               0




 SubTotals Page 2        3466         3466          857              855




 TAX-PAID GALLONS:
 Enter the gallons of tax-paid fuel purchased for each fuel type. Include fuel purchased at the
 retail pump and withdrawals from bulk storage. Enter –0– on the surcharge row for Tax-paid
 Gallons. Do not include NON-TAX-PAID purchases.                                                                                                     25
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191              110
   GA         DI         234           234           58              130
   NC         DI         1598         1598          395              399
   SC         DI         398           398           98               89
   TN         DI         132           132           33               0
    VA        DI         332           332           82              127
  VA SC       DI           0            0            82               0




 SubTotals Page 2        3466         3466          857              855




 TAX-PAID GALLONS:
 If a jurisdiction has a surcharge, the surcharge amount is owed on all the gallons you
 consume in that jurisdiction. Surcharge is always a tax due. You do not receive a credit for
 surcharge on Tax-paid Gallons.                                                                                                                      26
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191              110
   GA         DI         234           234           58              130
   NC         DI         1598         1598          395              399
   SC         DI         398           398           98               89
   TN         DI         132           132           33               0
    VA        DI         332           332           82              127
  VA SC       DI           0            0            82               0




 SubTotals Page 2        3466         3466          857              855




 TAX-PAID GALLONS:
 Include fuel purchased while operating under a North Carolina IFTA Temporary Permit or
 North Carolina Temporary Trip Permit. For fuel purchased while operating under another
 jurisdiction’s temporary permit, contact that jurisdiction for reporting requirements.                                                              27
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191              110                 81
   GA         DI         234           234           58              130                -72
   NC         DI         1598         1598          395              399                 -4
   SC         DI         398           398           98               89                 9
   TN         DI         132           132           33               0                  33
    VA        DI         332           332           82              127                -45
  VA SC       DI           0            0            82               0                  82




 SubTotals Page 2        3466         3466          857              855                 2




 NET TAXABLE OR (CREDIT) GALLONS:
 Net taxable or (Credit) gallons represent the difference between taxable gallons and Tax-paid
 Gallons. To calculate this figure, subtract Column E from Column D. ( 191 – 110 = 81)
                                                                                                                                                     28
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191              110                 81
   GA         DI         234           234           58              130                -72
   NC         DI         1598         1598          395              399                 -4
   SC         DI         398           398           98               89                 9
   TN         DI         132           132           33               0                  33
    VA        DI         332           332           82              127                -45
  VA SC       DI           0            0            82               0                  82




 SubTotals Page 2        3466         3466          857              855                 2




NET TAXABLE OR (CREDIT) GALLONS:
If Column D is greater than Column E, you will owe additional tax. If Column D is less than
Column E, you are due a credit. Identify this credit with a minus sign ( - ) or brackets.
                                                                                                                                                     29
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191              110                 81
   GA         DI         234           234           58              130                -72
   NC         DI         1598         1598          395              399                 -4
   SC         DI         398           398           98               89                 9
   TN         DI         132           132           33               0                  33
    VA        DI         332           332           82              127                -45
  VA SC       DI           0            0            82               0                  82




 SubTotals Page 2        3466         3466          857              855                 2




 NET TAXABLE OR (CREDIT) GALLONS:
 If a jurisdiction has a surcharge, the surcharge amount will be the same figure as entered on
 the surcharge line from Column D.
                                                                                                                                                     30
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)            (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                             Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)            (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)     Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937
   GA         DI         234           234           58              130                -72           0.1297
   NC         DI         1598         1598          395              399                 -4           0.266
   SC         DI         398           398           98               89                 9             0.16
   TN         DI         132           132           33               0                  33            0.17
    VA        DI         332           332           82              127                -45            0.16
  VA SC       DI           0            0            82               0                  82           0.035




 SubTotals Page 2        3466         3466          857              855                 2




 TAX RATE:
 For each jurisdiction listed on your return, enter the tax rate indicated on the tax rate sheet
 (Gas-1278) for each applicable fuel type and surcharge. The tax rate sheet changes every
 quarter so you need to make sure that you have the correct tax rate sheet for the filing period.                                                    31
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)              (I)        (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                               Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)              (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)       Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34)
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06)
   SC         DI         398           398           98               89                 9             0.16     $           1.44
   TN         DI         132           132           33               0                  33            0.17     $           5.61
    VA        DI         332           332           82              127                -45            0.16     $          (7.20)
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87




 SubTotals Page 2        3466         3466          857              855                 2                      $          16.11




 TAX OR (CREDIT):
 Multiply the figure in Column F by the tax rate reported in Column G. Enter the results on each line
 in Column H. If the figure in Column F is positive then additional tax is due. If the figure in Column F
 is negative then a credit is due and should be represented with a minus sign or in brackets.           32
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)               (I)      (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                              Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)             (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)      Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79   $    0.48
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34) $     -
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06) $     -
   SC         DI         398           398           98               89                 9             0.16     $           1.44   $    0.03
   TN         DI         132           132           33               0                  33            0.17     $           5.61   $    0.11
    VA        DI         332           332           82              127                -45            0.16     $          (7.20) $     -
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87   $    -




 SubTotals Page 2        3466         3466          857              855                 2                      $          16.11   $    0.62




 INTEREST:
 If you file your return late, you must calculate interest for each jurisdiction that is owed additional
 tax. Calculate the interest by multiplying Column H by one percent (1%) for each month that the
 return is late. A partial month is charged a full month’s interest.                                                                                  33
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)               (I)      (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                              Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)             (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)      Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79   $    0.48
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34) $     -
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06) $     -
   SC         DI         398           398           98               89                 9             0.16     $           1.44   $    0.03
   TN         DI         132           132           33               0                  33            0.17     $           5.61   $    0.11
    VA        DI         332           332           82              127                -45            0.16     $          (7.20) $     -
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87   $    -




 SubTotals Page 2        3466         3466          857              855                 2                      $          16.11   $    0.62




 INTEREST:
 Interest is not calculated for (Credits).

                                                                                                                                                      34
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)               (I)      (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                              Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)             (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)      Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79   $    0.48
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34) $     -
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06) $     -
   SC         DI         398           398           98               89                 9             0.16     $           1.44   $    0.03
   TN         DI         132           132           33               0                  33            0.17     $           5.61   $    0.11
    VA        DI         332           332           82              127                -45            0.16     $          (7.20) $     -
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87   $    -




 SubTotals Page 2        3466         3466          857              855                 2                      $          16.11   $    0.62



 INTEREST:
 To calculate the interest for jurisdictions with a surcharge, add the surcharge due to any tax or
 (credit) due. If the net figure is a (Credit), as above, then no interest is due.
                                                                                                                                                      35
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)               (I)      (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                              Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)             (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)      Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79   $    0.48
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34) $     -
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06) $     -
   SC         DI         398           398           98               89                 9             0.16     $           1.44   $    0.03
   TN         DI         132           132           33               0                  33            0.17     $           5.61   $    0.11
    VA        DI         332           332           82               37                 45            0.16     $           7.20   $    0.20
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87




 SubTotals Page 2        3466         3466          857              765                 92                     $          30.51   $    0.82



 INTEREST:
 If the net figure is a tax liability, as above, then interest is calculated on the net liability and recorded
 on the tax due line as noted with the arrow .
                                                                                                                                                      36
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)               (I)         (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                              Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)             (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)      Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79   $    0.48   $    24.27
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34) $     -      $     (9.34)
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06) $     -      $     (1.06)
   SC         DI         398           398           98               89                 9             0.16     $           1.44   $    0.03   $         1.47
   TN         DI         132           132           33               0                  33            0.17     $           5.61   $    0.11   $         5.72
    VA        DI         332           332           82              127                -45            0.16     $          (7.20) $     -      $     (7.20)
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87   $    -      $         2.87




 SubTotals Page 2        3466         3466          857              855                 2                      $          16.11   $    0.62   $    16.73




 TOTAL TAX OR (CREDIT) DUE:
 Add the totals of Columns H and I for each jurisdiction listed. Record those totals in Column J.

                                                                                                                                                          37
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)               (I)         (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                              Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)             (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)      Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79   $    0.48   $    24.27
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34) $     -      $     (9.34)
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06) $     -      $     (1.06)
   SC         DI         398           398           98               89                 9             0.16     $           1.44   $    0.03   $         1.47
   TN         DI         132           132           33               0                  33            0.17     $           5.61   $    0.11   $         5.72
    VA        DI         332           332           82              127                -45            0.16     $          (7.20) $     -      $     (7.20)
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87   $    -      $         2.87




 SubTotals Page 2        3466         3466          857              855                 2                      $          16.11   $    0.62   $    16.73




 SUBTOTALS:
 Calculate the subtotals for each column, on each page, by adding each vertical column. Enter
 the results in the space entitled “Subtotals Page X”, along the bottom of each page.
                                                                                                                                                          38
                     IFTA FILING INSTRUCTIONS – PAGES 2-4

 Schedule B

             (A)          (B)          (C)          (D)              (E)                (F)            (G)           (H)               (I)         (J)

                                                   Taxable     Taxpaid Gallons
                                     Taxable       Gallons     Service Stations
    IFTA             Total Member Member        (col C divided   Purchases         Net Taxable or                                              Total or
 Member       Fuel    Jurisdiction Jurisdiction by calculated    and/or Bulk      (Credit) Gallons              Tax or (Credit)             (Credit) Due
Jurisdiction Types       Miles        Miles    MPG in Sch. A)   Withdrawals          (col D-E)       Tax Rate     (col F x G)      Interest   (col H +I)
    FL        DI         772           772          191              110                 81           0.2937    $          23.79   $    0.48   $    24.27
   GA         DI         234           234           58              130                -72           0.1297    $          (9.34) $     -      $     (9.34)
   NC         DI         1598         1598          395              399                 -4           0.266     $          (1.06) $     -      $     (1.06)
   SC         DI         398           398           98               89                 9             0.16     $           1.44   $    0.03   $         1.47
   TN         DI         132           132           33               0                  33            0.17     $           5.61   $    0.11   $         5.72
    VA        DI         332           332           82              127                -45            0.16     $          (7.20) $     -      $     (7.20)
  VA SC       DI           0            0            82               0                  82           0.035     $           2.87   $    -      $         2.87




 SubTotals Page 2        3466         3466          857              855                 2                      $          16.11   $    0.62   $    16.73




 SUBTOTALS :
 Do not include the taxable gallons entered for surcharges when adding Columns D and F when
 calculating subtotals.
                                                                                                                                                          39
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $    0.62
4. Page 3             0             0                 0      0           0         $    -     $    -
5. Page 4             0             0                 0      0           0         $    -     $    -
6. Totals
7. Tax or (Credit) Due(Total from Line 6, Column H)

8. Previous (Credit) Available

9. Penalty Due (See Instructions)

10. Interest Due (Total from Line 6, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.                         $               -


TAX OR (CREDIT) CALCULATIONS:
Bring the subtotals for Columns B, C, D, E, F, H, and I from Pages 2, 3, and 4 to
the front of the tax return to Lines 3, 4, and 5 respectively.
                                                                                                         40
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $    0.06
4. Page 3             0             0                 0      0           0         $    -     $    -
5. Page 4             0             0                 0      0           0         $    -     $    -
6. Totals           3466          3466            857       855          2         $   16.11 $    0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)

10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.                         $               -


TAX OR (CREDIT) CALCULATIONS:
Enter the total amounts for Line 6 for each column by adding Lines 3, 4, and 5.

                                                                                                         41
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $     0.62
4. Page 3             0             0                 0      0           0         $    -     $     -
5. Page 4             0             0                 0      0           0         $    -     $     -
6. Totals           3466          3466            857       855          2         $   16.11 $     0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $              16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)

10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.



TAX/(CREDIT) DUE:
Enter the total from Line 6, Column H.

                                                                                                          42
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $     0.62
4. Page 3             0             0                 0      0           0         $    -     $     -
5. Page 4             0             0                 0      0           0         $    -     $     -
6. Totals           3466          3466            857       855          2         $   16.11 $     0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $              16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)

10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.



PREVIOUS (CREDIT) AVAILABLE:
You may apply any unused North Carolina credit that has not been previously
refunded. Available credits would generally be for an amount less than $3.00 as
credits over $3.00 have been automatically refunded by the Department.                                    43
                IFTA FILING INSTRUCTIONS
RETURN DUE DATE:
Returns are due on the last day of the month following the close of each quarter.
          RETURN PERIOD                                       DUE DATE
          January – March                                      April 30
          April – June                                         July 31
          July – September                                     October 31
          October – December                                   January 31


RETURN RECEIVED DATE:
The Department uses the postmark date stamped by the U.S. Post Office to
determine if your return is on time. If you use a postage meter to stamp your mail the
Department will use the meter stamp so long as the Post Office does not also
postmark the envelope.




                                                                                         44
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $      0.62
4. Page 3             0             0                 0      0           0         $    -     $      -
5. Page 4             0             0                 0      0           0         $    -     $      -
6. Totals           3466          3466            857       855          2         $   16.11 $      0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $               16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)                                                  $              100.00

10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.


PENALTIES DUE:
Penalty for Late Filing: The penalty for late filing of the return is $50.00.
Penalty for Late Payment: The penalty for a return that is filed late and has a
tax due is $50.00, or 10% of the tax due, whichever is greater.                                            45
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $      0.62
4. Page 3             0             0                 0      0           0         $    -     $      -
5. Page 4             0             0                 0      0           0         $    -     $      -
6. Totals           3466          3466            857       855          2         $   16.11 $      0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $               16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)                                                  $              100.00

10. Interest Due (Total from Line 7, Column I)
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.


PENALTIES DUE:
Penalty for Underpayment of Tax Due: The penalty for a return that is underpaid
is $50.00, or 10% of the tax due, whichever is greater.
                                                                                                           46
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $      0.62
4. Page 3             0             0                 0      0           0         $    -     $      -
5. Page 4             0             0                 0      0           0         $    -     $      -
6. Totals           3466          3466            857       855          2         $   16.11 $      0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $               16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)                                                  $              100.00

10. Interest Due (Total from Line 7, Column I)                                     $                0.62
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.



INTEREST DUE:
Enter the total from Line 6, Column I.

                                                                                                           47
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $      0.62
4. Page 3             0             0                 0      0           0         $    -     $      -
5. Page 4             0             0                 0      0           0         $    -     $      -
6. Totals           3466          3466            857       855          2         $   16.11 $      0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $               16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)                                                  $              100.00

10. Interest Due (Total from Line 7, Column I)                                     $                0.62
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.                         $              116.73

TOTAL BALANCE DUE:
Add Lines 7, 9, and 10, then subtract Line 8. If tax is due, send the return along
with your payment for the amount of the tax, penalty, and interest due to the North
Carolina Department of Revenue, Motor Fuels Tax Division, P.O. Box 25000,
Raleigh, NC 27640-0950.                                                                                    48
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $      0.62
4. Page 3             0             0                 0      0           0         $    -     $      -
5. Page 4             0             0                 0      0           0         $    -     $      -
6. Totals           3466          3466            857       855          2         $   16.11 $      0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $               16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)                                                  $              100.00

10. Interest Due (Total from Line 7, Column I)                                     $                0.62
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.                         $              116.73


PAYMENT:
Make all checks or money orders payable to: NC DEPARTMENT OF REVENUE
NOTE: While most Revenue field locations accept cash, our location at 1429
Rock Quarry Road, Raleigh, NC can only accept checks or money orders.                                      49
            IFTA FILING INSTRUCTIONS – PAGE 1
                                                                    Net Taxable
 Subtotals         Total        Taxable        Taxable    Taxpaid    or (Credit)    Tax or
   From            Miles         Miles         Gallons    Gallons   Gallons Col.   (Credit)   Interest
Schedule B         Col. B        Col. C         Col. D     Col. E         F         Col. H      Col. I
3. Page 2           3466          3466            857       855          2         $   16.11 $      0.62
4. Page 3             0             0                 0      0           0         $    -     $      -
5. Page 4             0             0                 0      0           0         $    -     $      -
6. Totals           3466          3466            857       855          2         $   16.11 $      0.62

7. Tax or (Credit) Due(Total from Line 7, Column H)                                $               16.11

8. Previous (Credit) Availiable

9. Penalty Due (See Instructions)                                                  $              100.00

10. Interest Due (Total from Line 7, Column I)                                     $                0.62
11. Total Balance or (Credit) Due
(Make check payable to: N.C. Department of Revenue. Any payment must be
drawn on a U.S. (domestic) bank and payable in US dollars.                         $              116.73


TOTAL (CREDIT) DUE:
If you are due a refund, send the return to the North Carolina Department of
Revenue, Motor Fuels Tax Division, P.O. Box 25000, Raleigh, NC 27640-0950.
                                                                                                           50
               IFTA FILING INSTRUCTIONS – PAGE 1




SIGNATURE, DATE, TELEPHONE NUMBER, AND FAX NUMBER:
Please be sure to sign the return and include your title, the date, telephone number, and fax
number.

                                                                                                51
               IFTA FILING INSTRUCTIONS – PAGE 1




                                                                                X




CERTIFIED COPY OF RETURN:
If you wish to receive a certified copy of your return simply place an “X” in the appropriate box and
the Department will send you the certified copy once the return has been processed.

                                                                                                        52
              IMPORTANT REMINDERS

 If your return does not have a pre-addressed label, be
     certain that you write your state number, full legal
     name, address, and return period on Page 1 of the
     return in the spaces provided.
 Be sure that your state number and the reporting
     period is on all correspondence.
 Report all miles traveled and fuel purchased.
 Round all miles and gallons to the nearest whole number.
 Include out of state trips where travel is only a few miles
     over the state line.


                                                                53
              IMPORTANT REMINDERS
 Round the miles per gallon (MPG) calculation to 2 decimal
     places.
 All miles must be recorded by jurisdiction.
 Use the same jurisdiction abbreviations as shown on the
     tax rate sheet.
 List jurisdictions in alphabetical order. List only the
     jurisdictions in which you travel.
 Round all dollar amounts to the nearest cent.
 Be sure to have your state number with you if you call
     or come into our offices.
If you do not know your state number please contact our
     office.
                                                              54
                    ASSISTANCE
North Carolina Department of Revenue
Motor Fuels Tax Division
1429 Rock Quarry Road, Suite 105
Raleigh, NC 27610

P.O. Box 25000
Raleigh, NC 27640

Internet Address      www.dornc.com
Telephone Number      (919) 733-3409
Toll Free Number      (877) 308-9092
Fax                   (919) 733-8654
                                       55
  QUESTIONS?




Thank you for your presence and participation.

                                                 56

				
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