Alabama Administrative Code Chapter 810-5-9 — International Fuel Tax Agreement

810 Alabama Department of Revenue

Ala. Admin. Code r. 810-5-9-.01 International Fuel Tax Agreement

Pursuant to the authority granted the Commissioner of Revenue under Section 40-17-271(c), Code of Ala. 1975, the Commissioner hereby incorporates into this rule, by its reference, the following documents: The Articles of Agreement of the International Fuel Tax Agreement (IFTA), the IFTA Procedures Manual, and the IFTA Audit Manual (effective July 1, 1998), each in its entirety, with all modifications and revisions previously and henceforth to be adopted. A complete and current copy of each document is available from the International Fuel Tax Association, Inc. website at www.iftach.org.

History

• Author: Brenda R. Coone, Sherry Helms
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed July 15, 2016; effective August 29, 2016.

Ala. Admin. Code r. 810-5-9-.02 Base Jurisdiction Determination For Applicants Under The International Fuel Tax Agreement And Qualified Motor Vehicle Defined (Repealed 9/26/06)

(Repealed)

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006.

Ala. Admin. Code r. 810-5-9-.03 IFTA License Application

(1) An applicant desiring to, and qualified to, obtain Alabama International Fuel Tax Agreement (IFTA) credentials is required to annually submit an Application for License, FORM MV:IFTA-1, and proper remittance to the Alabama Department of Revenue, which may be submitted electronically.

(2) The elements required to be on the license application can be found on the International Fuel Tax Association, Inc. website at www.iftach.org as provided by the IFTA governing documents.

(3) Failure on the part of the applicant or the applicant’s representative (e.g., reporting services) to provide Application for Licenseall information requested on the form will result in the application being rejected and returned to the applicant for correction.

(4) In order for an application for an Alabama IFTA license to be approved, the applicant must have an account in good standing and not have any delinquent IFTA quarterly fuel use tax returns or outstanding liabilities.

(5) Rejected applications will be returned, by the Department, to the mailing address or electronic mail address provided on the application, with a document shortage notice.

(6) Applicants may appeal the denial of an IFTA license by filing a notice of appeal with the Alabama Tax Tribunal pursuant to Section 40-2A-8, Code of Ala. 1975.

History

• Author: Jay Sterling, Brenda R. Coone, Sherry Helms
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed July 22, 2005; effective August 26, 2005. Amended: Filed November 3, 2006; effective December 13, 2006. Amended: Filed July 15, 2016; effective August 29, 2016.

Ala. Admin. Code r. 810-5-9-.04 IFTA License Design And Content (Repealed 9/26/06)

(Repealed)

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006.

Ala. Admin. Code r. 810-5-9-.05 Credentials In Lieu Of IFTA Decals (Repealed 8/29/16)

(REPEALED)

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-153, 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. Repealed: Filed July 15, 2016; effective August 29, 2016.

Ala. Admin. Code r. 810-5-9-.06 Request For Additional IFTA Decals (Repealed 8/29/16)

(REPEALED)

History

• Author: James Sterling, Brenda R. Coone, Sherry Helms
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. Repealed: Filed July 15, 2016; effective August 29, 2016.

Ala. Admin. Code r. 810-5-9-.07 Qualified And Exempt Motor Vehicles (Repealed 9/26/06)

(Repealed)

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006.

Ala. Admin. Code r. 810-5-9-.08 Displaying IFTA Decals And Renewal Credentials (Repealed 9/26/06)

(Repealed)

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed August 22, 2006; effective September 26, 2006.

Ala. Admin. Code r. 810-5-9-.09 International Fuel Tax Agreement (IFTA) Decals

(1) The fee, if any, for a set of Alabama International Fuel Tax Agreement (IFTA) decals is to be determined in accordance with §40-17-150, Code of Ala. 1975.

(2) During an audit, the licensee will be required to account for all decals issued, including unused decals.

(3) IFTA decals may not be transferred between licensees or qualified motor vehicles.

(4) In order for any request for decals to be approved, the licensee must have an account in good standing and not have any delinquent IFTA quarterly fuel use tax returns or outstanding liabilities. Either occurrence will be grounds for rejecting the request.

(5) All requests for decals must be submitted electronically, unless otherwise authorized by the department.

(6) In accordance with §41-1-20, Code of Ala. 1975, payments for any taxes, fees, and other obligations that are collected or administered by the department in the amount of seven hundred fifty dollars ($750.00) or more must be paid electronically.

(7) All payments for IFTA decal fees that are less than seven hundred fifty dollars ($750) must be paid either electronically or by using one of the following methods unless otherwise authorized by the department.

(a) Cashier’s check.

(b) Money order.

(c) Certified bank check.

(d) Credit card.

(e) Debit card.

(f) Cash (in person).

(8) Rejected requests will be returned by the department, to the electronic mail address provided, with a notice outlining the reason the request was rejected.

(9) Request for Replacement Decals. A licensee may request replacement IFTA decals electronically.

(a) Upon approval, the department will replace decals at no charge based upon reasonable cause detailed by the licensee in the area of the form labeled “explain the reason for replacement”. The decals must have been in transit to the licensee, for at least (2) two weeks before the department will process the decal replacement request.

(b) Should the missing decals be recovered, the licensee must immediately forward the decals to the department. Failure to forward the decals is a misdemeanor in accordance with §40-17-155, Code of Ala. 1975.

(c) It is the responsibility of each licensee to have the current mailing address on file with the department. If the department mails IFTA credentials to the address provided by the licensee and the address is not correct, the department will not issue replacement decals without payment.

(10) Request for Additional Decals. A licensee may request additional IFTA decals by electronically submitting a Request for Additional Decals (form MV-IFTA-5) and decal fee(s). Upon approval of the additional IFTA decal request, credentials will be mailed within thirty (30) days.

(11) Temporary Decal Permits.

(a) Temporary decal permits may be requested while waiting for credentials to be issued. There is no fee for the issuance of temporary decal permits.

(b) In lieu of qualified motor vehicles displaying the annual decals, licensees may have in their possession a temporary decal permit valid as authorized by the IFTA.

(c) An Application for License (Form MV: IFTA-1) or a Request for Additional IFTA Decals (Form MV:IFTA-5) must be submitted electronically to the department with the decal fee. Once the application is processed, the account is current (i.e., no delinquent reports or outstanding liabilities), the remittance is received, and the vehicle information is provided, a temporary decal permit will be issued to the licensee.

(12) IFTA Credentials.

(a) The licensee may carry a legible copy of the IFTA license, issued to the licensee, in the qualified motor vehicle in addition to the temporary decal permit. These credentials will allow operation of the vehicle during the 30-day period until the licensee receives and affixes the annual decals.

(b) Any qualified motor vehicle failing to display the proper IFTA credentials will subject the vehicle operator to citations and fines in accordance with §40-17-155, Code of Ala. 1975.

(13) Licensees may appeal the denial of issuance of decals by filing a notice of appeal with the Alabama Tax Tribunal pursuant to §40-2A-8, Code of Ala. 1975.

History

• Author: James Starling, Brenda R. Coone, Sherry Helms
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-2A-8, 40-17-150, 40-17-155, 40-17-271(c), 41-1-20.
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed January 29, 2007; effective March 5, 2007. Amended: Filed July 15, 2016; effective August 29, 2016. Amended: Published July 31, 2020; effective September 14, 2020.

Ala. Admin. Code r. 810-5-9-.10 International Fuel Tax Agreement Quarterly Fuel Use Tax Reports

(1) Each Alabama International Fuel Tax Agreement (IFTA) licensee must file quarterly fuel use tax returns with the department pursuant to §40-17-148, Code of Ala. 1975. Pursuant to §40-17-145, Code of Ala. 1975, the quarterly fuel use tax returns are due by the last day of April, July, October, and January. The returns will be considered timely if filed electronically and paid by Automated Clearing House (ACH) methods in accordance with department rule 810-1-6-.04 when so required on or before the due date associated with each quarter. Provided, if the last day of the month falls on a Saturday, Sunday, or holiday, the return may be filed on the first work day of the following month without penalty.

(2) All data elements required to be reported on the IFTA quarterly fuel tax return can be found in the IFTA Agreement Manual, Section P720.

(3) Penalty and interest will apply to returns, and payments received after the due date. A penalty will be charged for the following reasons:

(a) Failing to file a return

(b) Filing a late return

(c) Underpayment of taxes due

(4) Interest and penalty is assessed at a rate provided by the IFTA.

(5) All tax, interest, and penalties due must be included in one payment to the department and in accordance with department rule 810-1-6-.04, must be submitted electronically by ACH methods when so required.

(6) Failure to comply with the provisions of this rule may result in additional penalties pursuant to §40-17-155, Code of Ala. 1975.

History

• Author: Tyies Fleeting, Sherry Helms, James Starling, Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 41-1-20(b)(2)a, 40-30-4, 40-17-271(c). IFTA Agreement Manual. Rule 810-1-6-.04.
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. Amended: Filed March 11, 2009; effective April 15, 2009. Amended: Filed January 23, 2015; effective February 27, 2015. Amended: Published July 31, 2020; effective September 14, 2020.

Ala. Admin. Code r. 810-5-9-.11 Alabama Department Of Revenue To Process Decal And License Requests And Issue Credentials (Repealed 12/13/06)

(Repealed)

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 32-6-56.
• New Rule: Filed November 28, 2001; effective January 2, 2002. Repealed: Filed November 8, 2006; effective December 13, 2006.

Ala. Admin. Code r. 810-5-9-.12 IFTA Replacement Decals (Repealed 8/29/16)

(Repealed)

History

• Author: James Starling, Brenda R. Coone, Sherry Helms
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. Repealed: Filed July 15, 2016; effective August 29, 2016.

Ala. Admin. Code r. 810-5-9-.13 Cancellation, Suspension, Or Revocation Of An IFTA License

(1) A licensee who desires to cancel an IFTA license must do so, in writing, to the Alabama Department of Revenue.

(2) The licensee’s account must be in good standing (no outstanding liabilities and/or delinquent quarterly fuel use tax returns) before the Department will grant the cancellation request.

(3) The licensee must surrender the IFTA credentials (i.e., license and decals) to the Department. If, however, the decals cannot be returned due to destruction, etc., the licensee must submit a notarized affidavit stating the reason credentials cannot be surrendered.

(4) Failure to comply with the provisions of paragraphs (2) and (3) above will cause the license to remain active. A licensee will be responsible for timely filing the quarterly fuel use tax returns for each quarter the license is active.

(5) All IFTA licenses are automatically cancelled by the Department if the IFTA account is not renewed by March 1st of the next license year.

(6) IFTA licenses may be suspended for outstanding liabilities or revoked for delinquent quarterly fuel tax returns, or the revocation of the licensee's International Registration Plan (IRP) license.

(7) Upon determination that a revocation should be made, the Department shall give written notice to the licensee in accordance with Section 40-2A-8, Code of Ala. 1975.

(8) Licensees whose IFTA licenses are revoked may appeal to the Alabama Tax Tribunal pursuant to Section 40-2A-8, Code of Ala. 1975.

History

• Author: Tyies Fleeting, Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. Amended: Filed January 23, 2015; effective February 27, 2015.

Ala. Admin. Code r. 810-5-9-.14 Petition For Refund For Fees Erroneously Paid For IFTA Decals (Repealed 2/17/15)

(Repealed)

History

• Author: James Starling, Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. Repealed: Filed January 23, 2015; effective February 27, 2015.

Ala. Admin. Code r. 810-5-9-AA Appendix A

APPENDIX A - Chapter 810-5-9

Attachment 810-5-9-.03

Authors: Jay Starling, Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed July 22, 2005; effective August 26, 2005. Amended: Filed November 8, 2006; effective December 13, 2006.

Attachment to Chapter 810-5-9

NRLT:IFTA-2 - IFTA License (1/95)

Author: Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002.

Attachment 810-5-9-.05

30-Day Temporary Permit 2001

Author: Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002.

Attachment 810-5-9-.06

IFTA-D 2006 - Request for Additional IFTA Decals

Author: Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006.

Attachment 810-5-9-.10

IFTA-100-MN - IFTA Quarterly Fuel Use Tax Return

Author: Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006.

Attachment 810-5-9-.12

BA:RS-3 - Affidavit (6/94)

Author: Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002.

Attachment 810-5-9-.14

MV:IFTA-PDR - Petition for Refund for Fees

Erroneously Paid for IFTA Decals (9/05)

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006.

Ala. Admin. Code r. 810-5-9-AB Appendix B

APPENDIX B - Chapter 810-5-9

Attachment 810-5-9-.03

INTERNATIONAL FUEL TAX AGREEMENT

Form MV:IFTA-REJECT (4/06)

Authors: James Starling, Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006.

Attachment 810-5-9-.05

Interstate Motor Carrier Fuel Tax Seven-Day Fuel Permit

See Master Code for copy of form

Author: Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002.

Attachment 810-5-9-.06

INTERNATIONAL FUEL TAX AGREEMENT

Form MV:IFTA-REJECT (4/06)

Authors: James Starling, Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006.

Attachment 810-5-9-.10

IFTA-101 MN - IFTA Quarterly Fuel Use Tax Schedule

Author: Brenda R. Coone

Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).

History: New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006.

Attachment 810-5-9-.12

IFTA-D 2001 - Request for Additional IFTA Decals

See Master Code for copy of form

History

• Author: Brenda R. Coone
• Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-17-271(c).
• New Rule: Filed November 28, 2001; effective January 2, 2002.

Ala. Admin. Code r. 810-5-9-AC Appendix C

Attachment 810-5-9-.03

History

• Author: Jay Starling
• Authority: Code of Ala. 1975, §§32-5-56; 40-2A-7(a)(5).
• New Form: Filed July 22, 2005; effective August 26, 2005.