PURPOSE: This rule sets forth the procedures to be followed by an applicant to obtain an International Fuel Tax Agreement license.

1. (1) A person or entity desiring to obtain an International Fuel Tax Agreement (IFTA) license shall file an application with the Missouri Highway Reciprocity Commission.

2. (2) The applicant shall provide the information requested on the application form, which shall include, but not be limited to, the following:

   1. (A) The federal employer identification number of the entity, or in the case of a sole proprietorship, the Social Security number of the owner;
   2. (B) The name of all owners or partners; if the applicant is a corporation, the names of the president, vice president, secretary and treasurer;
   3. (C) The legal name of the business;
   4. (D) The principal place of business and physical location(s), if different;
   5. (E) The mailing address of the business;
   6. (F) A list of all IFTA jurisdictions for which the applicant seeks authority;
   7. (G) Signature of the person submitting the application and indication of representative capacity, if applicable; if the application is submitted by an authorized representative, a copy of a power of attorney must accompany the application and a signature of an owner or officer also must appear on the application;
   8. (H) Number of qualified motor vehicles which are owned by the applicant on which Missouri IFTA decals will be used;
   9. (I) Number of IFTA decals requested; and
   10. (J) Statement of existence of bulk storage in all member jurisdictions.
3. (3) The applicant shall certify under penalty of perjury that the information contained in the application is true, accurate and complete, and that s/he agrees to comply with the reporting, recordkeeping, payment, display of decals and other requirements of the IFTA and the laws of this state.
4. (4) The applicant shall agree as part of the application that this state may withhold any refunds due if the applicant is delinquent in payment of fuel taxes due any member jurisdiction.
5. (5) The commission shall review the application and, upon satisfaction that the information contained in the application is true, accurate and complete, and that the applicant is not under revocation by any member jurisdiction at the time of application, issue the IFTA license and decals.
6. (6) An applicant who has been denied issuance or renewal of an IFTA license may appeal the denial in accordance with the procedures set forth in this chapter. 12 CSR 20-7
7. (7) A licensee shall make annual application for renewal of his/her IFTA license no later than December 31 of each calendar year.
8. (8) A licensee shall notify the commission at any time during the license year of any change in the information specified in section
9. (2) of this rule.

AUTHORITY: sections 142.621 and 301.275, RSMo 1986 and 142.617, RSMo Supp. 1990.* Original rule filed Nov. 1, 1991, effective March 9, 1992.

*Original authority: 142.617, RSMo 1988, amended 1998 and 301.275, RSMo 1958.