State International Fuel Tax Agreement (IFTA) Data Reporting Procedures

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This report documents a review of State practices of reporting International Fuel Tax Agreement (IFTA) data to the U.S. Federal Highway Administration (FHWA). The purpose of the review is described in a notice published in the Federal Register (Vol. 65, No. 160, August 17, 2000, 50269-50272). The purpose is ''to increase the understanding of States on the importance of reporting adjusted IFTA data to the FHWA'', and ''to develop additional guidance on IFTA reporting''. The purpose is not to critique IFTA or any State. The review includes a survey of the forty eight IFTA member States, which was conducted January-April ... continued below

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Schmoyer, R.L. April 8, 2003.

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Description

This report documents a review of State practices of reporting International Fuel Tax Agreement (IFTA) data to the U.S. Federal Highway Administration (FHWA). The purpose of the review is described in a notice published in the Federal Register (Vol. 65, No. 160, August 17, 2000, 50269-50272). The purpose is ''to increase the understanding of States on the importance of reporting adjusted IFTA data to the FHWA'', and ''to develop additional guidance on IFTA reporting''. The purpose is not to critique IFTA or any State. The review includes a survey of the forty eight IFTA member States, which was conducted January-April 2002. The States' responses to the survey are discussed in this report. The organization of the report follows further discussion in the Federal Register notice. Section 2 of the report is a general overview of IFTA. Section 3 describes in more detail how each State collects IFTA revenues. Section 4 is about how States separate out revenues not related to gallons of motor-fuel and direct motor-fuel gallon taxes. Section 5 describes how States calculate net IFTA gallons and the time delay in the processing. Section 6 is about difficulties in processing and reporting IFTA data. Timeliness is discussed further in Section 7, and alternatives for IFTA calculations if complete IFTA data are not available are discussed in Section 8. The IFTA survey questionnaire and instructions are in Appendices A and B. The survey responses of the States and the review of the IFTA system suggest that IFTA collections and data reporting are for the most part working well. Possible exceptions include (1) using off-road fuel use in IFTA mileage-per-gallon (mpg) estimates, (2) inconsistencies among States in definitions of taxable mileage or taxable fuel and consequential reporting differences, and (3) possible misinterpretations of ''net taxable gallons''.

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  • Report No.: ORNL/TM-2002/291
  • Grant Number: DE-AC05-00OR22725
  • DOI: 10.2172/885645 | External Link
  • Office of Scientific & Technical Information Report Number: 885645
  • Archival Resource Key: ark:/67531/metadc876617

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Office of Scientific & Technical Information Technical Reports

Reports, articles and other documents harvested from the Office of Scientific and Technical Information.

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Creation Date

  • April 8, 2003

Added to The UNT Digital Library

  • Sept. 21, 2016, 2:29 a.m.

Description Last Updated

  • Dec. 7, 2016, 9:40 p.m.

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Schmoyer, R.L. State International Fuel Tax Agreement (IFTA) Data Reporting Procedures, report, April 8, 2003; [Tennessee]. (digital.library.unt.edu/ark:/67531/metadc876617/: accessed December 15, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.