Rule 560-9-2-.04. Trip Permit Instead of License Under International Fuel Tax Agreement

1. (1) A motor carrier may elect to satisfy Georgia's motor carrier road tax obligations on a per trip basis rather than obtaining a license under the International Fuel Tax Agreement (hereinafter "IFTA"). A Georgia trip permit is valid for a period of ten consecutive days and can be used only for a specified motor vehicle.

2. (2) To apply for a trip permit, a motor carrier must contact a Department-authorized trip permit agent and provide an application stating:

   1. (a) The motor carrier's name, address, phone number, federal identification number or Social Security number;
   2. (b) The vehicle's make, identification number, and state in which the vehicle is licensed;
   3. (c) The beginning date of the ten-day consecutive period; and
   4. (d) A $16 money order for each vehicle, along with any additional agent fees.
3. (3) A trip permit must be carried in the cab of the vehicle whenever the vehicle is in Georgia.

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

History. Original Rule entitled "To Be Eligible for a Refund of the Tax Paid, Gasoline Used in Farming Operations Must Be Consumed in Equipment Which Is the Property of the Applicant and Which Is Listed by Him in His Application; the Tax Paid on Gasoline Used in Farm Equipment Which Is Not Owned by the Applicant Is Not Subject to a Refund" adopted. F. and eff. June 30, 1965.

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

Repealed: New Rule entitled "The Non-Highway Use Exemption to Be Allowed Where Persons (Including Licensed Cities, Counties and Contractors) Are Engaged in Highway Construction Work Where Adequate Records Are Not Maintained for Verification of Actual Usage" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency.

Repealed: New Rule entitled "Trip Permit Instead of License Under International Fuel Tax Agreement" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.