Rule 560-9-2-.03. International Fuel Tax Agreement Reporting and Payment Requirements

1. (1) Motor carriers licensed under the International Fuel Tax Agreement (hereinafter "IFTA") whose base jurisdiction is Georgia must file a quarterly report for the previous calendar quarter with the Georgia Department of Revenue. All motor fuel use taxes as defined in IFTA that are due to member jurisdictions must be paid with one check, to be made payable to the State of Georgia and included with Form IFTA-100-MN, IFTA Quarterly Fuel Use Tax Report.

   1. (a) Payment by certified check only shall be required from any licensee who is currently required to post a bond to serve as a guarantee of fuel tax payment.
   2. (b) Returns are required even if no operations were conducted during the reporting period.

2. (2) Timely filing of the quarterly return and payment of all taxes due to the Department for all member jurisdictions discharges the licensee from responsibility for filing reports and payment of individual taxes for all member jurisdictions.

   1. (a) The report and full payment of taxes shall be due on the last day of the month immediately following the close of the quarter for which the report is due.
   2. (b) Reports affixed with a U.S. or Canadian Postal Service postmark by the due date or otherwise verified as timely delivered, as specified in the IFTA Procedures Manual, as amended, shall be considered timely filed.

Authority: O.C.G.A. Sec. 48-2-12.

History. Original Rule entitled "The Method to Be Used to Determine the Amount of Fuel Consumed by Operators of Motor Vehicles Utilizing L.P. Gas Where the Amount of Fuel Consumed Cannot Be Measured in Gallons" adopted. F. and eff. June 30, 1965.

Repealed: New Rule entitled "The Method to Be Used to Determine the Amount of Fuel Consumed by Operators of Motor Vehicles Utilizing L.P. Gas When the Amount of Fuel Consumed Cannot Be Determined" adopted. F. Aug. 2, 1967; eff. Sept. 1, 1967, as specified by the Agency.

Repealed: New Rule entitled "The Method to Be Used to Determine the Amount of Fuel Consumed by Operators of Motor Vehicles Utilizing Compressed Gas When the Amount of Fuel Can Not Be Determined" adopted. F. Feb. 6, 1978; eff. Feb. 26, 1978.

Amended: F. Oct. 5, 1978; eff. Oct. 25, 1978.

Repealed: New Rule entitled "Regulation Governing Allowable Distributor Losses of Motor Fuel Which Occur Prior to Accrual of Tax" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency.

Repealed: New Rule entitled "International Fuel Tax Agreement Reporting and Payment Requirements" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.