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Mississippi Lease Agreement Form Kit - DOC


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     Transportation Cabinet
 Department of Vehicle Regulation
    Division of Motor Carriers

Information and Compliance Manual
                              Revised 4/08
                               TABLE OF CONTENTS

CHAPTER                                                                     PAGE

1.    Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2.    Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1-2
3.    IFTA Credentials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-3
         A. IFTA license application procedures . . . . . . . . . . . . . . . . 2
         B. KYU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
         C. Annual license fee . . . . . . . . . . . . . . . . . . . . . . . . . 3
         D. Account Identification . . . . . . . . . . . . . . . . . . . . . . . 3
         E. Bonding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
         F. IFTA license . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
         G. IFTA decals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
         H. Displaying IFTA credentials (grace periods) . . . . . . . . . . . . 3
         I. IRP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
         J. UCR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4.    Annual Renewal Procedures . . . . . . . . . . . . . . . . . . . . . . . 3
5.    Reporting Requirements . . . . . . . . . . . . . . . . . . . . . . . . . 3-4
      A. Quarterly returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
      B. Penalty and interest provisions . . . . . . . . . . . . . . . . . . . . . 4
      C. Measurement conversion table . . . . . . . . . . . . . . . . . . . . . 4
      D. Tax exempt vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . 4
6.    Refunds – Credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
7.    Assessments for Failure to File Reports . . . . . . . . . . . . . . . . . 5
8.    Lease Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-6
9.    License Cancellation, Suspension, Revocation and Reinstatement . . . 6
      A. License cancellation . . . . . . . . . . . . . . . . . . . . . . . . . . 6
      B. License suspension and revocation . . . . . . . . . . . . . . . . . . . 6
      C. License reinstatement . . . . . . . . . . . . . . . . . . . . . . . . . . 6
10.   Record Keeping Requirements . . . . . . . . . . . . . . . . . . . . . . 6-8
      A. Fuel Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
      B. Mileage records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
      C. Record retention period . . . . . . . . . . . . . . . . . . . . . . . . 7
      D. Penalty for failure to maintain records . . . . . . . . . . . . . . . . . 7
      E. Location of records . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
11.   Audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
      A. Notification of audit date . . . . . . . . . . . . . . . . . . . . . . . . 8
      B. Records required for audit . . . . . . . . . . . . . . . . . . . . . . . . 8
      C. Audit conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
      D. Audit results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
12.   Appeal Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
      A. Forty-five day appeal period . . . . . . . . . . . . . . . . . . . . . . 8
      B. Hearing procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
      C. Notification of protest results . . . . . . . . . . . . . . . . . . . . . 8
      D. Tax court procedures . . . . . . . . . . . . . . . . . . . . . . . . . . 8
13.   Tax Filing Information . . . . . . . . . . . . . . . . . . . . . . . . . . 9
14.   Member Jurisdiction Information . . . . . . . . . . . . . . . . . . . . 9-19
15.   Sample Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appendix
Check website quarterly for updates: http://www.iftach.org
                                                               fuel tax reporting under the provisions of IFTA.
                   Chapter 1                                   Audit – a physical examination of records and
                INTRODUCTION                                   source documents supporting the licensee’s
                                                               quarterly tax reports.
                                                               Base Jurisdiction – the member jurisdiction
     The International Fuel Tax Agreement (IFTA)               where qualified motor vehicles are based for
 is an agreement among states and Canadian                     vehicle registration purposes and:
 provinces to simplify the reporting of fuel used by           1) where operational control and records of the
 interstate/interjurisdictional motor carriers. Upon                licensee’s qualified motor vehicles are
 application, the carrier’s base jurisdiction will                  maintained or can be made available; and,
 issue credentials, which will allow the IFTA                  2) where some travel is accrued by qualified
 license to travel in all IFTA member jurisdictions.                motor vehicles within the fleet.
     As of July 1, 1999, the IFTA member                       The commissioners of two or more affected
 jurisdictions will include all states and Canadian            jurisdictions may allow the consolidation of
 provinces, except Alaska, Washington DC, Yukon                several fleets, which would otherwise be based in
 Territory and North West Territory. Kentucky                  two or more jurisdictions.
 carriers traveling in non-IFTA jurisdictions must             Cancellation - the annulment of a license by
 continue to follow the procedures and file the                either the licensing jurisdiction or the licensee.
 reports required by the statutes and regulations of           Carrier – a person who operates or causes to be
 those non-IFTA jurisdictions. Carriers from non-              operated a qualified motor vehicle on any highway
 IFTA jurisdictions must likewise comply with                  in Kentucky.
 Kentucky statutes and regulations.                            Commissioner – the official designated by the
     Kentucky is your base jurisdiction for IFTA               jurisdiction to be responsible for the
 licensing and reporting if you:                               administration of IFTA.
  have an established place of business in                    Division – the Division of Motor Carriers.
      Kentucky from which motor carriers                       Inter-Jurisdictional Distance – total number of
      operations are conducted;                                miles      or    kilometers      operated     by   a
  maintain operational control and operational                registrant’s/licensee’s qualified motor vehicles
      records for qualified motor vehicles in                  within a jurisdiction. Inter-jurisdictional miles or
      Kentucky or can make records available to                kilometers do not include those operated on fuel
      Kentucky;                                                tax trip permits or those exempted from fuel
  have one or more qualified motor vehicles that              taxation by a jurisdiction.
      actually travel on Kentucky highways; and,               Jurisdiction – a state of the United States, the
  operate in at least one other IFTA jurisdiction.            District of Columbia, or a province or territory of
    The IFTA license offers several benefits to the            Canada.
 interstate/interjurisdictional motor carrier. These           Lessee – party acquiring the use of equipment,
 benefits include one license, one set of decals, one          with or without a driver, from another.
 quarterly fuel tax report which reflects the net tax          Lessor – party granting the use of equipment, with
 or refund due, and one audit in most                          or without a driver, to another.
 circumstances. These advantages lead to cost and              Licensee – person who holds an uncancelled IFTA
 time savings for the carrier.                                 license issued by the base jurisdiction.
    This manual will explain in further detail the             Member Jurisdiction – a jurisdiction which is a
 application, licensing, reporting, record keeping             member of the International Fuel Tax Agreement
 requirements, and audit procedures for IFTA.                  (IFTA).
                                                               Motor Fuels – all fuels used for the generation of
                                                               power for propulsion of a qualified motor vehicle.
                                                               Person – an individual, trust, partnership,
                    Chapter 2                                  association, corporation, government or other
                  DEFINITIONS                                  entity.
                                                               Qualified Motor Vehicle – any motor vehicle
                                                               used, designed, or maintained for the
 Applicant – person in whose name                              transportation of persons or property and:
 the application for licensing is filed
 with a base jurisdiction for motor
Kentucky                             IFTA Compliance Manual                                     1
                               Check website quarterly for updates: http://www.iftach.org
 1) has two axles and a gross vehicle weight or                jurisdiction must file an IFTA license application
      registered gross vehicle weight exceeding                in Kentucky.
      26,000 pounds or 11,797 kilograms; or                    Carriers that qualify as IFTA licensees but do not
 2) has three or more axles regardless of weight;              wish to participate in the IFTA program, must
      or                                                       obtain trip permits to travel through member
 3) is used in combination when the weight of                  jurisdictions, according to the regulations and fees
      such combination exceeds 26,000 pounds or                of each member jurisdiction.         However, the
      11,797 kilograms gross vehicle weight, or                potential cost of trip permits could make this an
      registered gross vehicle weight.                         undesirable option. You are also required to
 Qualified motor vehicle does not include                      obtain a KIT License, decals and file quarterly
 recreational vehicles. Please refer to Chapter 5,             returns.
 Section D for exempt vehicles.                                Carriers who are issued an IFTA license but do not
 Recreational Vehicles – vehicles such as motor                operate outside of Kentucky will be issued a
 homes, pickup trucks with attached campers, and               Kentucky Intrastate Tax (KIT) license and will
 buses when used exclusively for personal pleasure             have their IFTA license cancelled.
 by an individual. To qualify as a recreational                    A carrier can request an IFTA license
 vehicle, the vehicle shall not be used in connection          application by contacting:
 with any business endeavor.
 Registration – qualification of motor vehicles
 normally associated with prepayment of licensing
 fees for the privilege of using the highway and the                           Transportation Cabinet
 issuance of a license plate and registration card or                        Division of Motor Carriers
 temporary registration containing owner and                                       P.O. Box 2007
 vehicle data.                                                               Frankfort, Kentucky 40602
 Reporting Period – period consistent with the                                 Phone: 502-564-4127
 calendar quarterly periods of January 1 through                                Fax: 502-564-4138
 March 31; April 1 through June 30; July 1 through                            E-mail: qp.dmc@ky.gov
 September 30; and October 1 through December                                  http://dmc.kytc.ky.gov
 Revocation – removal of privileges granted to the
 licensee by the licensing jurisdiction.
 Suspension – temporary removal of privileges                  The IFTA license application requests basic
 granted to the licensee by the licensing                      information about the carrier and/or operations.
 jurisdiction.                                                     After completing the license application, a
 Total Distance – all miles or kilometers traveled             carrier must submit the application to the Division
 during the reporting period by every qualified                of Motor Carriers. Once the application is
 motor vehicle in the licensee’s fleet, regardless of          processed, the Division will issue proper IFTA
 whether the miles or kilometers are considered                credentials. A carrier will not be issued IFTA
 taxable or nontaxable by a jurisdiction.                      credentials if the carrier was previously licensed in
 Weight – the maximum weight of the loaded                     another IFTA member jurisdiction and the
 vehicle or combination of vehicles during the                 carrier’s license is under suspension or has been
 registration period.                                          revoked by that member jurisdiction.             The
                                                               Division will not issue a license if the license
                                                               application submitted contains misrepresentations
                   Chapter 3                                   or misstatements or omits required information.
              IFTA CREDENTIALS                                 B. KYU
                                                                    In addition to your IFTA fuel tax license, if
                                                               you travel in New York, New Mexico or Oregon,
 A. IFTA     License          Application                      you will need to contact those states to obtain a
    Procedures                                                 mileage tax license. If any of your vehicles are
 Any motor carrier based in Kentucky and                       licensed for 60,000 pounds or more you will need
 operating one or more qualified motor                         to obtain a KYU License from Kentucky by
 vehicles in at least one other IFTA member                    calling (502) 564-4127.

Kentucky                             IFTA Compliance Manual                                     2
                               Check website quarterly for updates: http://www.iftach.org
 C. Annual License Fee                                          (i.e., 2008 decals may be displayed effective
     Kentucky does NOT charge an annual                         December 1, 2007).
 renewal-processing fee for an IFTA license or                  In subsequent years, carriers have been allowed a
 decals.                                                        two-month grace period to display the ensuing
 D. Account Identification                                      year’s decals provided the immediate prior year’s
      IFTA account identification numbers are                   decals are displayed.
 created by using the prefix designated for                     I. IRP
 Kentucky (KY) followed by the licensee’s nine                       The International Registration Plan, based on
 digit Federal Employer Identification Number                   mileage, is an apportioned tax registration
 (FEIN) issued by the Internal Revenue Service                  program for commercial motor vehicles operating
 (IRS). If a FEIN is not available, a licensee will             in interstate commerce. The IRP is a program that
 submit a Social Security Number (SSN) which                    prorates license plate registration and should not
 will be used as the licensee’s account number.                 be confused with the IFTA program that deals
 When a licensee receives a FEIN, the licensee                  with fuel taxes. For more information please call
 should notify the Division in writing. Individuals             502-564-4120.
 who do not have a FEIN, their SSN will be used as              For an electronic version of the IRP manual please
 the account number.                                            visit http://dmc.kytc.ky.gov/irp.
 E. Bonding                                                     J. UCR
      The Division shall require an IFTA licensee to                 Unified Carrier Registration - Any motor
 post a bond when a licensee has failed to file                 carrier with a USDOT number that operates in
 timely reports, when tax has not been remitted, or             interstate or international commerce is subject to
 when an audit indicates problems severe enough                 the UCRA (Unified Carrier Registration
 that a bond is required to protect the interests of all        Agreement) fees. This includes: Motor Carriers,
 member jurisdictions. In lieu of posting a bond,               Motor Private Carriers, Leasing Companies,
 licensee may choose to file on-line electronically.            Brokers, and Freight Forwarders. You may
 F. IFTA License                                                register using the following website at
      The Division will issue an IFTA license card              http://www.ucr.in.gov.
 to the licensee. A photocopy of a license card
 must be maintained in the cab of each qualified
 motor vehicle. If a carrier is found operating a                               Chapter 4
 qualified motor vehicle without an IFTA license                      ANNUAL RENEWAL PROCEDURES
 card, the licensee may be subject to citations
 and/or fines and the licensee may be required to
 purchase a trip permit. The IFTA license is valid                           Each year the Division will issue
 for the calendar year January 1 through December                            preprinted IFTA license renewal
 31.                                                                         applications to all licensees. IFTA
 G. IFTA Decals                                                              decals are issued after the decal order
      When the decal order information on the IFTA                           information     on      the    renewal
 license application is completed, the Division will            application is completed and processed.
 issue IFTA decals. Two decals will be issued to                    Renewal of the IFTA license may be denied if
 each qualified motor vehicle operated by the IFTA              the Division determines that the licensee has failed
 licensee. The decals must be placed on the rear                to file any report or has failed to remit any
 exterior portion of both sides of the power unit.              amounts due any member jurisdiction.
 Failure to display the IFTA decals properly may
 subject the licensee to citations and/or fines, and
 the licensee may be required to purchase a trip
 permit. Licensees may acquire additional decals                                 Chapter 5
 throughout the license year from the Division.                          REPORTING REQUIREMENTS
 H. Displaying Credentials (grace period)
      Every qualified motor vehicle must carry an
 active IFTA license and display two decals as                  A. Quarterly Returns
 described above.       Such credentials may be                     (Forms 100-101)
 displayed one month before their effective date                    All licensees must file an IFTA
                                                                quarterly tax report (Form 100) and
Kentucky                             IFTA Compliance Manual                                     3
                                Check website quarterly for updates: http://www.iftach.org
 schedule(s) (Form 101) with the Division. The                 As tax rates and procedures change, the base
 quarterly tax report indicates the tax or refund due          jurisdiction will inform all licensees.
 for each member jurisdiction. Only one check is               B. Penalty and Interest Provisions
 written to the Kentucky State Treasurer for the net                When a licensee fails to file a tax report, files
 tax due all member jurisdictions, or the licensee             a late tax report, or fails to remit any tax due, the
 will receive one refund check for the net refund.             licensee is subject to penalty and interest. The
 The due date for the quarterly tax report is the last         penalty is $50.00 or 10 percent, whichever is
 day of the month immediately following the                    greater, of the net tax due to all member
 quarter for which the report is being filed as                jurisdictions for each late occurrence. Interest
 follows:                                                      accrues at the rate of one percent per month.
                                                               Unlike penalty, interest is computed on the tax due
                                                               each member jurisdiction. Penalty may be waived
  Reporting Quarter                   Due Date                 if the licensee can show reasonable cause for
  January - March                     April 30                 failure to comply. Interest must be paid to each
  April - June                        July 31                  member jurisdiction where tax was due and may
  July - September                    October 31               not be waived for any other jurisdiction by
  October - December                  January 31               Kentucky.
                                                               C. Measurement Conversion Table
      The quarterly tax report (both IFTA 100 and                   Kentucky IFTA licensees are required to
 101), must have a US Postal postmark on or before             report based upon United States measurements.
 the due date. If the due date is Saturday, Sunday,            Conversion rates are:
 or a legal holiday, the next business day is
 considered the filing date. The licensee will be
 subject to the IFTA penalty and interest provisions                          1 gallon = 3.785 liters
 if the report is not filed/paid by the due date.                             1 liter = .2642 gallons
      Information required compiling the IFTA                               1 mile =1.6093 kilometers
 quarterly tax report is as follows:                                        1 kilometer = .62137 miles
 1) total miles (taxable and nontaxable) traveled
      by licensee’s qualified motor vehicles in all
                                                                    Gallons and miles entered on each quarterly
      jurisdictions (include IFTA and non-IFTA
                                                               report must be rounded to the nearest whole gallon
      miles and trip permit miles);
 2) total gallons of fuel used (placed into                    or mile.
      licensee’s qualified motor vehicles) in all              D. Tax Exempt Vehicles
                                                                    IFTA recognizes that some jurisdictions have
      jurisdictions, IFTA and non-IFTA;
                                                               unique economic and geographic characteristics
 3) total miles and taxable miles traveled in each
                                                               that have given rise to various definitions of tax
      member jurisdiction;
 4) taxable gallons consumed in each member                    exempt vehicles. If further questions arise, contact
                                                               the individual member jurisdictions.             All
      jurisdiction (calculated on report);
 5) tax-paid gallons purchased and placed into                 jurisdictions require documentation to support a
                                                               claim       of      tax      exempt        vehicles.
      qualified motor vehicles in each member
      The IFTA quarterly tax report and schedule(s)                 EXEMPT VEHICLES IN KENTUCKY
 will be sent to all IFTA licensees at least 30 days                • Buses
 before the due date. Failure to receive the                        • Farm Plated Vehicles
 quarterly tax report does not relieve the licensee                 • Government or Official Plated Vehicles
 from reporting obligations. Quarterly tax reports                  • Non-Commercial Vehicles
 and schedules may be obtained by calling the                       • Vehicles not required by law to obtain a plate
 Division at (502) 564-4150. A quarterly tax report
                                                               Note: Fuel and mileage records should be kept
 must be filed by every licensee even if the licensee
                                                               for all vehicles.
 does not operate in any IFTA member jurisdiction
                                                               Please see http://www.iftach.org
 or use any taxable fuel in a particular quarter.
      Tax rates provided with the IFTA quarterly tax
 report will be current for all member jurisdictions.

Kentucky                             IFTA Compliance Manual                                     4
                               Check website quarterly for updates: http://www.iftach.org
                                                                Kentucky law requires that any fuel not subject to
                                                                fuel tax will have sales tax assessed prior to a
                  Chapter 6                                     refund.

                                                                              Chapter 7
      A refund may be claimed on the IFTA                          ASSESSMENTS FOR FAILURE TO FILE
 quarterly tax report for any overpayment of tax in
 a reporting quarter. A refund will be issued once
 the Division determines that all tax liabilities,                   When the licensee fails, neglects, or refuses to
 including any outstanding audit assessments, have              file an IFTA quarterly tax report, the Division may
 been satisfied to all member jurisdictions. A                  assess the licensee for tax delinquency, including
 refund may be denied if the licensee is delinquent             penalty and interest. This assessment is based on
 in filing any quarterly tax report(s). A refund                the best information available; including the
 determined to be properly due will be paid within              licensee’s filing history. In the absence of
 90 days for receipt of the request for payment                 adequate records, a standard of four miles per
 from the licensee. If a refund is not requested, the           gallon may be used to determine fuel consumption
 credit will be carried forward to the next quarter.            and miles or kilometers traveled in each
 Unused credits will expire after eight quarters.               jurisdiction. The burden of proof is on the
 Credits may be used to offset tax, penalty or                  licensee to show that the calculated assessment is
 interest due.                                                  incorrect.
      Refunds of tax exempt fuel use, such as
 reefer fuel, concrete mixers, etc., may NOT be
 claimed on the IFTA tax report. Claims must be                                     Chapter 8
 filed directly with each jurisdiction under the                               LEASE AGREEMENTS
 terms of their statutes. All fuel placed into the
 supply tank of the qualified motor vehicle must be
 reported as taxable on the IFTA report and                     General Lease Provisions
 included in the MPG calculation.
                                                                A. Leases of Less than 30 Days
      For information regarding refunds for power
                                                                     For motor vehicle leases of less than 30 days,
 take off consumed in Kentucky contact:
                                                                the lessor will be deemed to be the responsible
                                                                party for IFTA tax reporting. This does not apply
               Transportation Cabinet                           if the qualified motor vehicle is leased to the same
                 Division of Audits                             person under two or more consecutive leases. If
                  200 Mero Street                               both the lessor and the lessee are IFTA licensees,
             Frankfort, Kentucky 40622                          the party whose IFTA credentials are in and on the
               Phone: (502) 564-6760                            vehicle is responsible for reporting and paying this
                Fax: (502) 564-6766                             tax.
       http://www.roadfundaudit.kytc.ky.gov                     B. Leases of 30 Days or More
                                                                     For motor vehicle leases of 30 days or more,
                                                                the lessor and lessee will be given the option of
 Information regarding refunds for non-power take               designating which party is to obtain the IFTA
 off (reefers, mixers, etc., using their own separate           license. Therefore, if an agreement is executed,
 fuel tank) should be directed to:                              the Division will require the party named in the
                                                                agreement to report and pay the tax. No member
                                                                jurisdiction shall require the filing of such leases,
                 Revenue Cabinet                                but such leases shall be made available upon
                  501 High Street                               request to any member jurisdiction.
             Frankfort, Kentucky 40602                          Specific Lease Provisions:
                    (502) 564-3853
                                                                     Every qualified motor vehicle leased to a
                                                                carrier is subject to IFTA requirements to the same
                                                                extent and in the same manner, as a qualified
                                                                motor vehicle owned by that carrier.
Kentucky                             IFTA Compliance Manual                                     5
                                Check website quarterly for updates: http://www.iftach.org
     In the case of lessors, lessees, independent               requirements and tax liabilities to all member
 contractors, and household goods agents the                    jurisdictions have been satisfied. Check the
 following will apply:                                          cancellation box and the final IFTA quarterly tax
 1) A lessor who regularly leases or rents motor                report to indicate the end of operations under
     vehicles without drivers to licensees or other             IFTA. The license may also be cancelled by
     lessees may be deemed to be the licensee.                  submitting a written request. Upon cancellation,
     Such lessor may be issued a license if an                  the licensee must destroy the original IFTA license
     application has been properly filed and                    and all unused IFTA decals. A final audit may be
     approved by the base jurisdiction.                         conducted by any IFTA member jurisdiction upon
 2) In the case of a carrier using independent                  cancellation. Records must be retained for four
     contractors under long-term leases (30 days or             years from the due date of the final quarterly tax
     more), the lessor and lessee may designate                 report.
     which party will report and pay fuel use tax.              B. License Suspension and Revocation
     If the lessee (the carrier to whom the vehicle is               An IFTA license may be suspended and/or
     leased) assumes responsibility for reporting               revoked for failure to:
     and paying motor fuel taxes, the base                           1. File an IFTA quarterly tax report;
     jurisdiction for purposes of this agreement                     2. Remit all taxes due; and
     shall be the base jurisdiction in which the                     3. Pay and/or protest an audit assessment or
     qualified motor vehicle is registered for                           other assessment within the established
     vehicle registration purposes by the lessor.                        time period.
 3) In the case of a short-term motor vehicle rental                 4. Maintain a bond if the base jurisdiction
     by a lessor regularly engaged in the business                       has required a bond be posted.
     of leasing or renting motor vehicles without                    5. Non renewal of license.
     drivers for compensation for 29 days or less,                   When the license is revoked or suspended, the
     the lessor will report and pay the fuel use tax            Division of Motor Carriers will notify the Division
     unless the following two conditions are met:               of Vehicle Enforcement and the Kentucky State
     a. The lessor has a written rental contract                Police. All member jurisdictions will also be
          which designates the lessee as the party              notified when a suspension or revocation has
          responsible for reporting and paying the              occurred or has been released.
          fuel use tax; and
     b. The lessor has a copy of the lessee’s IFTA                          DO NOT OPERATE VEHICLES
          fuel tax license, which is valid for the term                     WHEN A LICENSE HAS BEEN
          of the rental.                                                    REVOKED OR SUSPENDED.
 4) In the case of a household goods carrier using
     independent contractors, agents, or service                C. License Reinstatement
     representatives under intermittent leases, the                  The Division may reinstate an IFTA license if
     party liable for motor fuel tax shall be the               the licensee files all required reports and remits all
     party under whose operating authority the                  outstanding      liabilities   due     all   member
     vehicle is being moved.                                    jurisdictions. The Division may require the
 5) In the case of a carrier using independent                  licensee to post a bond in an amount sufficient to
     contractors under short-term/trip leases of 29             satisfy any potential liabilities of all member
     days or less, the trip lessor will report and pay          jurisdictions.
     all fuel taxes.

                                                                              Chapter 10
              Chapter 9                                             RECORD KEEPING REQUIREMENTS
                                                                In addition to the normal records that an operating
                                                                entity is required to maintain, a Kentucky IFTA
 A. License Cancellation                                        Licensee is required to maintain the following
     An IFTA license may be cancelled at the                    records.
 request of any licensee provided all reporting

Kentucky                             IFTA Compliance Manual                                     6
                                Check website quarterly for updates: http://www.iftach.org
 A. Fuel Records                                              B. Mileage Records
     1. Over The Road Purchases                               It is the Kentucky IFTA Licensee’s
 The licensee must maintain complete                          responsibility to maintain detailed
 records of all fuel purchased,                               distance records of ALL inter-
 received, or used in the conduct of its                      jurisdictional and intrastate operations
 business. Separate totals must be                            of qualified motor vehicles. These
 compiled for each fuel type                                  detailed distance records must show operations on
 (Diesel/kerosene, Gasoline, Gasohol, liquefied               an individual-vehicle basis. The licensee’s records
 petroleum gas (LPG), Propane, and compressed                 must support the information reported on the
 natural gas (CNG/LNG); and reported separately               quarterly tax report. Mileage must be kept by fuel
 on your quarterly return. The fuel records must              type. An acceptable source document is a trip
 contain:                                                     report,         which           must       include:

     date of purchase;                                           date of trip (starting and ending);
     name and address of seller;                                 vehicle unit number;
     number of gallons purchased;                                vehicle fleet number;
     type of fuel purchased;                                     trip origin and destination (including city &
     price per gallon or liter, or total amount of                state);
      sale;                                                       routes of travel;
  unit number of the vehicle or equipment into                   trip beginning and ending odometer readings;
      which the fuel was placed; and                              total trip miles or kilometers; and
  purchaser’s name (in the case of a                             mileage by jurisdiction for each qualified
      lessee/lessor agreement, receipts will be                    motor vehicle;
      accepted in either name, provided a legal                   licensee’s name
      connection can be made to the reporting
      party).                                                 NOTE: If driver's logs are the primary /
 Acceptable fuel receipts include an invoice, a               source document for mileage records, they
 credit card receipt, automated vendor generated              should be retained for the required 4 year
 invoice or transaction listing, or verifiable                period.
 microfilm/microfiche.        Receipts that contain
 alterations or erasures will not be accepted.                C. Record Retention Period
                                                                   Adequate record keeping is
     2. Bulk Fuel Purchases / Withdrawals                     vital for documenting your
 A licensee who maintains a bulk motor fuel                   compliance and your claim for a
 storage facility may obtain credit for tax paid on           refund or credit for tax-paid fuel.
 fuel withdrawn from that storage facility if the             Every licensee must maintain
 following records are maintained:                            records to substantiate information
                                                              reported on the quarterly tax report. These records
      date of withdrawal;                                    must be maintained for a period of 4 years from
      number of gallons or liters withdrawn;                 the due date of the report or the date that the report
      fuel type;                                             was filed, whichever is later. Records must be
      vehicle unit number of the vehicle into                made available upon request by any member
       which the fuel was placed;                             jurisdiction. Failure to provide records demanded
      purchase and inventory records to                      for the purpose of audit extends the statute of
       substantiate that tax was paid on all                  limitations until the records are provided.
       taxable fuel disbursements.                            D. Penalty for Failure to Maintain Records
                                                                    Licensee shall retain the previously described
 Note:      Records must be maintained to                     records for a period of 4 years from the date of
 distinguish fuel placed in qualified vehicles                filing the quarterly tax return. Non-compliance
 from other uses.          It is the licensee’s               with any record keeping requirement may be cause
 responsibility to reconcile fuel purchases with              for revoking the license, and the Division of
 the licensee’s general ledger.                               Audits may construct a fuel tax liability based on
                                                              the best available information.
Kentucky                             IFTA Compliance Manual                                     7
                              Check website quarterly for updates: http://www.iftach.org
 Note: All decals must be accounted for by the                 be made within 45 days from the date of the notice
 Licensee. Additional mileage may be added                     of tax due. If additional tax is due, penalties will
 during an audit for unaccounted decals.                       be assessed based upon the percentage of
 E. Location of Records
      Licensee records should be maintained at a
 location in Kentucky. If these records are not                                Transportation Cabinet
 maintained in Kentucky or are not made available                                 Division of Audits
 in Kentucky, the auditor's travel expenses will be                                200 Mero Street
 billed to the licensee.                                                      Frankfort, Kentucky 40622
                                                                               Phone: (502) 564-6760
                                                                                Fax: (502) 564-6766
                     Chapter 11

                                                                                  Chapter 12
               An IFTA audit verifies fuel and                               APPEAL PROCEDURES
               mileage data reported on the IFTA
               quarterly tax returns. The Division
               of Audits will audit Kentucky IFTA              A.    45 Day Appeal Period
 licensees on behalf of all member jurisdictions.                                  A protest of an IFTA audit
                                                                                  assessment must be submitted in
 A. Notification of Audit Date                                                    writing to the Division of Audits
 At least 30 days prior to conducting a routine                within 45 days from the date of notice of
 audit, the Division of Audits shall contact the               assessment.
 licensee in writing advising of the approximate               The licensee should be aware that an affected
 date that the audit is to be conducted and the time           jurisdiction also has the right to request to re-audit
 period the audit will cover.                                  the licensee’s operations for the same audit period.
 B. Records Required for Audit                                 This protest must be submitted in writing to the
 In addition to the records required for fuel and              Division of Audits within 45 days from the date of
 mileage records in Chapter 10, the licensee shall             notice of assessment.
 have available the IFTA returns, the Kentucky                 B. Hearing Procedures
 income tax returns, the general ledger and the                The Division of Audits will conduct a review of
 related journals and supporting documentation to              the audit assessment. If supporting statements and
 support the fuel purchases.                                   documentation are not sufficient to change the
 C. Audit Conferences                                          assessment results, an information gathering or
 At the beginning of the audit, the auditor will               protest conference will be scheduled. At the
 confer with the licensee to determine background              conference, the licensee may appear in person
 information, reporting methods, and records to be             and/or be represented by an attorney or an
 reviewed. As the audit progresses, the auditor and            individual with a properly executed power of
 the licensee will discuss the sample periods,                 attorney.
 sampling techniques, and any problem areas. An                C. Notification of Protest Results
 exit conference will be held with the licensee to             The Division of Audits will issue a Final Ruling of
 explain audit findings and future reporting                   the protest, and will notify the licensee of their
 recommendations.                                              rights for further appeal. At any time during the
 D. Audit Results                                              protest, the licensee has the right to request a Final
 The licensee and each affected IFTA jurisdiction              Ruling to be issued so that an appeal may be
 will receive a written notification of the audit              addressed to a Kentucky Board of Tax Appeals.
 results. These results will contain a schedule of the         D. Tax Court Procedures
 differences by jurisdiction, a summary of the audit           The Kentucky IFTA Licensee is notified of all
 and recommendations, and the procedures for                   right of appeals procedures with the results of the
 appeal. If the audit is not protested, payment,               audit. If the licensee does not agree with the Final
 including interest from the original due date must            Ruling, they have the right to file a written appeal
Kentucky                             IFTA Compliance Manual                                     8
                               Check website quarterly for updates: http://www.iftach.org
 with the Kentucky Board of Tax Appeals within                made payable to KENTUCKY STATE
 30 days from the date of the ruling.                         TREASURER.
                                                                   The mailing from the RPC will contain the
                                                              quarterly IFTA tax report, general reporting
        State of Kentucky Public Protection                   instructions,   tax  rates    for    participating
               & Regulation Cabinet                           jurisdictions, help desk and return mailing
          Kentucky Board of Tax Appeals                       instructions. A copy of the report is included in
            128 Brighton Park Boulevard                       Chapter 15.
              Frankfort, Kentucky 40601
                Phone: (502) 573-4316                         ELECTRONIC TAX FILING is
                  Fax: (502) 573-7502                         now available from our web site.
               http://www.kbta.ky.gov                         Kentucky administers three types
                                                              of web filings that handle all
                                                              mathematic calculations for the
                                                              user to ensure error free IFTA
                                                              tax filings. These internet filings
                                                              prevent the mistakes that cause
                 Chapter 13                                   overpayments and costly additional billings.
         TAX FILING INFORMATION                                    The first is a completely paperless internet
                                                              filing which allows you to file the IFTA quarterly
                                                              return electronically and have the payment made
 A. Kentucky      IFTA     Taxpayer       Assistance          through an ACH Debit draft after the due date.
    Location                                                  http://dmc.kytc.ky.gov/online/aaf_IFTA.htm
                                                              This type of filing requires an application to be
                                                              completed to establish your secured password and
                Transportation Cabinet                        financial information.
              Division of Motor Carriers                           The second is identical to the first, but allows
                    P.O. Box 2007                             you to mail in your payment with a voucher that
          Frankfort, Kentucky 40602-2007                      prints out after the return is filed through the web.
                (Applications, Decals)                        http://dmc.kytc.ky.gov/online/aaf_IFTA_V.htm
                Phone: 502-564-4127                           It is also password secured but requires the manual
                 Fax: 502-564-4138                            step of having the payment postmarked by the
               E-mail: qp.dmc@ky.gov                          return due date, instead of the electronic payment.
  (Inquiries, Error Corrections, Amended Returns)             The third type is a web based IFTA return which is
     Phone: 502-564-4150 Fax: 502-564-2132                    completed on the web, but is then printed out and
               E-mail: ifta.dmc@ky.gov                        mailed in with the payment. While everything
                http://dmc.kytc.ky.gov                        must be physically mailed in by the due date, the
                                                              same edits are built into the web to insure the
                                                              return is error free.
 IFTA Tax Reports & Return Processing                              More information on electronic tax filing is
                                                              available at:
                 Kentucky has joined with a                   http://dmc.kytc.ky.gov/online/etfinfo.htm
                 number of other states as a
                 member       of    the    Regional
                 Processing Center (RPC) to handle                         Chapter 14
                 IFTA tax reports and return                   MEMBER JURISDICTION INFORMATION
                 processing. IFTA licensees will
                 have their reports mailed from and
 returned to the RPC, based in Albany, NY. Any                     IFTA Inc is a corporation that was formed to
 billings due to errors or audits will be generated           administer the business affairs of IFTA. While
 from Kentucky and ALL checks, including those                most of their duties surround interaction between
 remitted with the tax report to the RPC, will be             jurisdictions, IFTA Inc administers a web site that

Kentucky                             IFTA Compliance Manual                                     9
                              Check website quarterly for updates: http://www.iftach.org
 provides valuable information for you as a motor                                    NOTES
 carrier. These include tax rates, news within IFTA,
 ballot proposals to change the agreement, phone
 numbers for contacts within each jurisdiction, up
 to date versions of the manuals that govern the
 agreement, and most importantly the exemptions
 that each jurisdiction have that affect completion
 of the quarterly tax return.
      The following pages have the contacts and
 exemptions currently in effect, but the IFTA Inc
 web site should provide the most up to date
 information in these areas. Please contact the
 specific jurisdiction if you have any questions
 pertaining to their exemptions.
      Please visit IFTA Inc. at:

 To assure compliance, as information may
 vary from state to state, please contact all
 jurisdictions in which you will be traveling.

Kentucky                             IFTA Compliance Manual                                    10
                              Check website quarterly for updates: http://www.iftach.org
              JURISDICTION                  EXEMPT VEHICLES                   EXEMPT MILES                  EXEMPT FUEL


 Alabama Department of Revenue                Government Vehicles                     None                         None
 Motor Veh. Div. IFTA Section                     School bus
 PO Box 327570
 Montgomery, AL 36132-7570
 General Information: (334) 242-9078


 Alberta Treasury                                     None                            None                    Ethanol Portion
 Tax & Revenue Administration
 9811-109 Street
 Sir Frederick W. Haultain Building
 Edmonton, Alberta CN T5K 2L5
 General Information: (780) 644-4119


 Licensing Services Manager                           None                          Off Road              Contact jurisdiction for
 Arizona Dept. of Transportation                                                                          additional information
 1801 West Jefferson, M.D. 527M
 Phoenix, AZ 85007-3204
 General Information: (602) 712-7665


 Arkansas Motor Fuel Tax                              None                            None                         None
 PO Box 1752
 Little Rock, AR 72203
 General Information: (501) 682-4806

 British Columbia

 Consumer Taxation Branch                             None                            None                Contact jurisdiction for
 PO Box 9442 STN Prov. Govt.                                                                              additional information
 Victoria, BC, CN V8W 9V4
 General Information: (250) 387-5882


 California State Board of Equalization       Federal Government                   Trip Permit                 PTO Units
 PO Box 942879 MIC: 65                        All other government               Off Highway                  Reefer Fuel
 Sacramento, CA 94279-0065                           vehicles                Contact jurisdiction for     Exempt Use Fuel Claim
 General Information: (916) 327-2264                                         additional information             Required

 Colorado                                     Federal Government
                                               State Government
 Colorado Dept. of Revenue                     Local Government                       None              Dyed diesel used off road for
 Motor Carrier Service Division                 SMM equipment                                           agriculture and construction
 Services Section, Suite 114                  Off road agriculture
 Denver, CO 80261-0016                             equipment
 General Information: (303) 205-8205         Construction equipment

Kentucky                                   IFTA Compliance Manual                              11
                                          Check website quarterly for updates: http://www.iftach.org
            JURISDICTION                     EXEMPT VEHICLES                   EXEMPT MILES               EXEMPT FUEL


 Department of Revenue Services                   US Government               Contact jurisdiction for            None
 25 Sigourney Street                             State Government             additional information
 Hartford, CT 06106                                School Buses
  General Information: (860) 541-3222 or
  (860) 541-3216


 Motor Fuel Tax Administration                         None                            None                       None
 Motor Carrier Services Section
 PO Drawer E
 Dover, DE 19903-1565
 General Information: (302) 744-2702


 Dept. of Highway Safety & Motor             Community Transportation                  None                       None
 Vehicles                                     Contact jurisdiction for
 2900 Apalachee Parkway                        additional information
 Room A-110
 Tallahassee, FL 32399
 General Information: (850) 617-3002


 Georgia Department of Revenue                    US Government                        None              Vehicles traveling on a
 Motor Fuel Tax Unit                            Temporary permitted                                        temporary permit
 421 Trinity – Washington Building                   vehicles
 Atlanta, GA 30334
 General Information: (404) 417-6707

                                                                                  Forest Service
 Idaho Tax Commission                          Federal Government            BLM, Forest Protections,    Contact Jurisdiction for
 800 Park Blvd., Plaza IV                       State Government                Non-Public roads         Additional Information
 PO Box 36                                      Local Government              Contact jurisdiction for
 Boise, ID 83722-0036                        “Manure Spreader” Trucks         additional information
 General Information: (208) 334-7834


 Motor Fuel Use Tax Section                      US Government                         None                       None
 Illinois Department of Revenue                 State Government
 PO Box 19477, 2-265                              School Buses
 Springfield, IL 62794-9477                    Recreational Vehicles
 General Information: (217) 785-7025


 Special Tax Division                                  Buses                           None                       None
 Motor Carriers Services Section                    Farm Plated
 PO Box 6081                                  Government Vehicles
 Indianapolis, IN 46206-6081                 Dealer Registration Plates
 General Information: (317) 615-7274

Kentucky                                   IFTA Compliance Manual                              12
                                           Check website quarterly for updates: http://www.iftach.org
             JURISDICTION                     EXEMPT VEHICLES                   EXEMPT MILES               EXEMPT FUEL


 Iowa Department of Transportation                   Recreational                       None              Contact jurisdiction for
 Office of Motor Carrier Services             Special Mobile Equipment                                    additional information
 PO Box 10382                                          (SME)
 Des Moines, IA 50306-0382
 General Information: (515) 237-3270

 Kansas                                        Farm Tagged Vehicles
                                                Federal Government
 Kansas Department of Revenue                      State Owned                        Off Road                   Off Road
 Customer Relations – Motor Fuel             Non Hwy Vehicles (Oil well                                   Contact jurisdiction for
 915 SW Harrison Street                            drilling rigs)                                         additional information
 Topeka, KS 66625-8100                             School Buses
 General Information: (785) 291-3658

                                                                                  Off road mileage
 Kentucky Division of Motor Carriers            Government Vehicles          Privately Maintained Roads            None
 PO Box 2007                                    Farm Tagged Vehicles          Not Open to the General
 Frankfort, KY 40602                                   Buses                            Public
 General Information: (502) 564-4540


 Louisiana Dept. of Revenue & Taxation                   None                           None                   Dyed diesel
 PO Box 3863
 Baton Rouge, LA 70821
 General Information: (225) 219-7656


 Commercial Vehicle Center                      Government Vehicles                   Off Road                  Gasoline
 Bureau of Motor Vehicles                         SME – Class B                                                  Gasohol
 29 State House Station                            Dealer Plates                                           E-85, M-85 & A-55
 Augusta, ME 04333-0029                            Transit Plates
 General Information: (207) 624-9000 ext.


 Manitoba Finance – Taxation Division                    None                           None                       None
 101-401 York Avenue                                                                                      Contact jurisdiction for
 Winnipeg, MB CN R3C OP8                                                                                  additional information
 General Information: (204) 945-3194


 Maryland Comptroller of the Treasury              US Government                     Trip Permit                   None
 Motor Fuel Tax Unit IFTA Program               Contact jurisdiction for
 PO Box 1751                                    additional information
 Annapolis, MD 21404-1751
 General Information: (410) 260-7138

Kentucky                                   IFTA Compliance Manual                              13
                                            Check website quarterly for updates: http://www.iftach.org
             JURISDICTION                   EXEMPT VEHICLES                   EXEMPT MILES                  EXEMPT FUEL


 Department of Revenue                         U.S. Govt. Vehicles           Massachusetts Turnpike        Off Road Equipment
 PO Box 7027                                                                 Contact jurisdiction for     Contact jurisdiction for
 Boston, MA 02204                                                            additional information       additional information
 General Information: (617) 887-5080


 Motor Fuel, Tobacco & Special Taxes           Federal Government                     None                Contact jurisdiction for
 Division                                     Contact jurisdiction for                                    additional information
 Treasury Building, 425 W Allegan             additional information
 Lansing, MI 48922
 General Information: (517) 636-4618 or
 (517) 636-4597


 Minnesota Department of Public Safety         Government vehicles                    None                         None
 Driver & Vehicle Services                                                                                Contact jurisdiction for
 Prorate and IFTA                                                                                         additional information
 1110 Center Point Curve
 Mendota Heights, MN 55120
 General Information: (651) 205-4413

                                            U. S. Government vehicles
 Mississippi State Tax Commission            Propane and Natural Gas                  None                         None
 PO Box 1033                                  powered vehicles with
 Jackson, MS 39215                             alternative fuel decal
 General Information: (601) 923-7150 or


 Missouri Highway Reciprocity               U. S. Government vehicles        Documented non-public             Dyed Diesel
 Commission                                  Propane and Natural Gas                roadways            Propane with alternative fuel
 PO Box 893                                   powered vehicles with          Contact jurisdiction for              decal
 Jefferson City, MO 65105-0893                 alternative fuel decal        additional information
 General Information: (573) 751-7106

                                                 Public agencies
 Motor Carrier Services Division           U. S. Government vehicles              Off Highway             Contact jurisdiction for
 Department of Transportation              Local Government vehicles                                      additional information
 PO Box 4639                                  Recreational vehicles
 Helena, MT 59604-4639                     Vehicles weighing less than
 General Information: (406) 444-7248             26,000 pounds


 Nebraska Department of Motor Vehicles        Contact jurisdiction for                None                         None
 Motor Carrier Services Division              additional information
 PO Box 98935
 Lincoln, NE 68509-8935
 General Information: (888) 622-1222 or
 (402) 471-4435

Kentucky                                   IFTA Compliance Manual                              14
                                          Check website quarterly for updates: http://www.iftach.org
            JURISDICTION                    EXEMPT VEHICLES                   EXEMPT MILES               EXEMPT FUEL

 Nevada                                                                                                     Off Highway
                                                                                                        Government Vehicles
 DMV & PS                                              None                      Off Highway              Public Bus System
 Motor Carrier Bureau                                                        Contact jurisdiction for        Special fuels
 555 Wright Way                                                              additional information     Contact jurisdiction for
 Carson City, NV 89711-0625                                                                             additional information
 General Information: (702) 684-4711

 New Brunswick

 Department of Finance                         Federal Government                  Trip Permit          Contact jurisdiction for
 Revenue Division                               Local Government                                        additional information
 Accounting & Central Services Branch          Recreational vehicles
 670 King Street, PO Box 3000
 Fredericton, NB CN E3B 5G5
 General Information: (506) 453-3029 or
 (506) 444-4619

 New Hampshire

 Road Toll Bureau                                      None                       Off Highway                    None
 Department of Safety                                                      Needs to be documented by
 10 Hazen Drive                                                               odometer readings.
 Concord, NH 03305
 General Information: (603) 271-6183

 New Jersey

 Division of Motor Vehicles                            None                           None                       None
 225 E. State Street, PO 133
 Trenton, NJ 08666
 General Information: (603) 633-9407

 New Mexico

 New Mexico Taxation & Revenue Dept.                   None                           None                       None
 1100 South St. Francis Drive
 PO Box 1028
 Santa Fe, NM 07504-1028
 General Information: (505) 476-1552

 New York
 New York State Tax Department                Contact jurisdiction for           Off Highway                     E-85
 Registration Section/Hwy Use Tax Unit        additional information         Contact jurisdiction for   Contact jurisdiction for
 WA Harriman Campus                                                          additional information     additional information
 Albany, NY 12227
 General Information: (800) 972-1233


 Tax Administration                           Government Vehicles                     None                   Dyed Diesel
 Department of Finance
 Confederation Building
 Prince Philip Parkway
 PO Box 8720
 St. John’s, NF, CN A1B 4K1
 General Information: (709) 729-2935

Kentucky                                   IFTA Compliance Manual                              15
                                          Check website quarterly for updates: http://www.iftach.org
            JURISDICTION                    EXEMPT VEHICLES                   EXEMPT MILES              EXEMPT FUEL

 North Carolina
                                            Special Mobile Equipment
 North Carolina Dept. of Revenue                 of Public Utility                   Permit                     None
 Motor Fuel Tax Division                       Government vehicles
 PO Box 25000                                Contact Jurisdiction for
 Raleigh, NC 27640                            additional information
 General Information: (919) 733-3409

 North Dakota

 Motor Carrier Services                                None                           None                      None
 DOT Motor Vehicle Division
 608 East Boulevard Avenue
 Bismarck, ND 58505-0780
 General Information: (701) 328-2928

 Nova Scotia                                   Recreational vehicles
                                               Government vehicles
 Dept. of Business & Consumer Svcs.           Vehicles < 11797 Kgs                    None             Contact jurisdiction for
 Revenue, Compliance & Registry Svcs.             and < 3 axels                                        additional information
 PO Box 755                                   Contact jurisdiction for
 Halifax, NS CN B3J 2V4                       additional information
 General Information: (902) 424-2850

 Ohio                                       Federal, Local and State
                                              Government vehicles
 Ohio Department of Taxation               Government vehicles owned              Off Highway                   CNG
 Excise and Motor Fuel Tax Division          and operated by other                                     Contact jurisdiction for
 PO Box 530                                       jurisdictions                                        additional information
 Columbus, OH 43266-0030                     Tow trucks (wreckers)
 General Information: (614) 644-5847         Contact jurisdiction for
                                             additional information


 Oklahoma Tax Commission                            Tour Buses                        None             Contact jurisdiction for
 Motor Vehicles Division/IFTA                 Contact jurisdiction for                                 additional information
 2501 N Lincoln Boulevard                     additional information
 Oklahoma City, OK 73194-0013
 General Information: (405) 521-5681


 Motor Fuels & Tobacco Tax Branch              If no license required                 None             Contact jurisdiction for
 Ministry of Finance                          Contact jurisdiction for                                 additional information
 33 King Street West 3rd Floor                additional information
 Oshawa, Ontario CN L1H 8H9
 General Information: (905) 440-4186


 ODOT Motor Carrier Transportation Div.                None                           None                      None
 550 Capitol Street, NE
 Salem, OR 97310-1380
 General Information: (503) 373-1987

Kentucky                                   IFTA Compliance Manual                              16
                                          Check website quarterly for updates: http://www.iftach.org
            JURISDICTION                       EXEMPT VEHICLES                   EXEMPT MILES               EXEMPT FUEL

                                                   Federal and State                                            Dyed Diesel
 Pennsylvania Dept. of Revenue                   Government Vehicles                     None                 Dyed Kerosene
 Bureau of Motor Fuel Taxes                      Contact jurisdiction for                                  Contact jurisdiction for
 Department 280646                               additional information                                    additional information
 Harrisburg, PA 17128-0646
 General Information: (800) 482-IFTA

 Prince Edward Island

 Department of the Provincial Treasury                    None                  Contact jurisdiction for            None
 Taxation and Property Records Div.                                             additional information
 PO Box 1330
 Charlottetown, Prince Ed Island
 CN C1A 7N1
 General Information: (902) 368-4161

                                                                                                                Natural Gas
 Service Cotisation – B (DGM)                             None                           None                     Propane
 3800, rue De Marly, Secteur 3-2-1                                                                         Contact jurisdiction for
 Sainte-Foy, Quebec CN G1X 4A5                                                                             additional information
 General Information: (418) 652-4382

 Rhode Island

 Department of Administration                             None                           None              Contact jurisdiction for
 Division of Taxation – Excise Tax Section                                                                 additional information
 One Capitol Hill
 Providence, RI 02908
 General Information: (401) 574-8878

                                                Government agencies and
 Saskatchewan Finance                          their vehicles based in SK.        Single Trip Permit            Dyed Diesel
 Revenue Division                                      Farm Plated              Contact jurisdiction for   Contact jurisdiction for
 2350 Albert Street                              Contact jurisdiction for       additional information     additional information
 Regina, SK CN S4P 4A6                           additional information
 General Information: (306) 787-7749

 South Carolina

 South Carolina Dept. of Public Safety           Contact jurisdiction for                None                       None
 Motor Carrier Services Section/IFTA             additional information
 PO Box 1498
 Columbia, SC 29216-0027
 General Information: (803) 896-2694

 South Dakota

 South Dakota Dept. of Revenue                            None                           None                       None
 Division of Motor Vehicles
 445 E. Capital Avenue
 Pierre, SD 57501-3185
 General Information: (605) 773-5335

Kentucky                                   IFTA Compliance Manual                              17
                                             Check website quarterly for updates: http://www.iftach.org
             JURISDICTION                   EXEMPT VEHICLES                   EXEMPT MILES                 EXEMPT FUEL

 Tennessee                                      Government vehicles
                                                Farm plated vehicles
 Tennessee Dept. of Safety                     Freight motor vehicle                  None                         None
 Commercial Vehicle Division                 transporting livestock for
 1150 Menzler Road                             exhibition or breeding
 Nashville, TN 37210                          Contact jurisdiction for
 General Information: (615) 399-4258           additional information


 Comptroller of Public Accounts                U.S. Govt. Vehicles                    None                Contact jurisdiction for
 LBJ State Office Building                    Contact jurisdiction for                                    additional information
 111 East 17th Street                         additional information
 Account Maintenance
 Austin, TX 78711
 General Information: (512) 463-3849

                                                Federal and State          Private or Class “D” roads           PTO Units
 Utah State Tax Commission                     Government vehicles        Roads not built or maintained         Dyed Fuel
 210 N 1950 W                                 Contact jurisdiction for      by state or public funds      Contact jurisdiction for
 Salt Lake City, UT 84134                     additional information                                      additional information
 General Information: (801) 297-7661

 Vermont                                     Municipal registrations
                                                 School buses
 Department of Taxes                        VT registered agricultural              Off Road              Contact jurisdiction for
 Pavilion Office Building                           vehicles                       Trip Permit            additional information
 109 State Street                            Contact jurisdiction for
 Montpelier, VT 05603                        additional information
 General Information: (802) 828-2070

 Virginia                                    Federal, State and Local
                                              Government Vehicles
 Department of Motor Vehicles                      Farm plated                        None                         None
 Motor Carrier Services                       Recreational vehicles
 PO Box 27412                                Contact jurisdiction for
 Richmond, VA 23269                           additional information
 General Information: (866) 878-2582


 IFTA Unit                                             None                           None                         None
 Fuel Tax Services
 PO Box 9228
 2424 Bristol Court, SW
 Olympia, WA 98507-9228
 General Information: (360) 664-1868

 West Virginia
                                                Federal and State                                         Dyed Fuel exempt from
 West Virginia Dept. of Motor Vehicles        Government Vehicles            Contact jurisdiction for     portion of WV fuel tax.
 Commercial Vehicle Sec.-Fuel Tax Unit            School buses               additional information       Contact jurisdiction for
 1606 Washington Street, E                    Contact jurisdiction for                                    additional information
 Charleston, WV 25311                         additional information
 General Information: (304) 558-0700 or
 (304) 558-4448

Kentucky                                   IFTA Compliance Manual                              18
                                          Check website quarterly for updates: http://www.iftach.org
             JURISDICTION                EXEMPT VEHICLES                   EXEMPT MILES                 EXEMPT FUEL


 Wisconsin Dept. of Transportation            US Government                        None                Contact jurisdiction for
 4802 Sheboygan Avenue, Room 151                                                                       additional information
 PO Box 7979
 Madison, WI 53707-7979
 General Information: (608) 267-4382

                                                                        Off-road miles on roads not
 Motor Vehicle Services                            None                 maintained with public funds   Contact jurisdiction for
 Fuel Tax Section                                                         Contact jurisdiction for     additional information
 PO Box 1708                                                               additional information
 Cheyenne, WY 82003
 General Information: (307) 777-4827


Kentucky                                   IFTA Compliance Manual                              19
                                       Check website quarterly for updates: http://www.iftach.org

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