Rule 560-9-2-.05. Canceling an International Fuel Tax Agreement Account

1. (1) A licensee seeking to cancel an International Fuel Tax Agreement (hereinafter "IFTA") account must do so by notifying the Georgia Department of Revenue in writing.
2. (2) The licensee may elect to check either the "Cancel License" box on Form IFTA-100-MN or submit a letter requesting cancellation.
3. (3) The licensee's account must have no outstanding liabilities or delinquent quarterly fuel use tax reports in order for the Department to grant the cancellation request. Failure to comply with this paragraph will result in the account remaining active. The licensee will be responsible for timely filing of fuel use tax reports during each quarter that the account remains active.
4. (4) All IFTA accounts are automatically cancelled by the Department effective December 31 of each calendar year.

Authority: O.C.G.A. Secs. 48-2-12, 48-9-38.

History. Original Rule entitled "To Be Eligible for the Agricultural Refund, Gasoline Purchased for Farming Operations Shall Not Be Commingled With Other Exempt Fuel" adopted. F. and eff. June 30, 1965.

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

Repealed: New Rule entitled "Temporary Motor Carrier Registration by Telegram or Other Facsimile Message" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency.

Amended: F. Nov. 5, 1991; eff. Nov. 25, 1991.

Repealed: New Rule entitled "Canceling an International Fuel Tax Agreement Account" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.