1. (a) Form IFTA-101, “IFTA Quarterly Fuel Use Tax Schedule” shall be submitted along with form IFTA 100, “IFTA Quarterly Fuel Use Tax Return” as set forth in Saf-C 303.06, as appropriate.

2. (b) An applicant shall submit the following on form IFTA-101, “IFTA Quarterly Fuel Use Tax Return”, for each fuel type:

   1. (1) Licensee’s name and account number;
   2. (2) IFTA license number;
   3. (3) End due date of the quarter period;
   4. (4) Total miles traveled in IFTA jurisdictions;
   5. (5) Total miles traveled in non-IFTA jurisdictions;
   6. (6) Total miles traveled by adding (4) and (5) above;
   7. (7) Total gallons; and
   8. (8) Average fleet miles per gallon by dividing (6) by (7) above;
   9. (9) Total miles traveled in each IFTA jurisdiction;
   10. (10) Total IFTA taxable miles for each IFTA jurisdiction;
   11. (11) Taxable gallons by dividing (10) by the average fleet miles per gallon in (8) above;
   12. (12) Tax-paid gallons of fuel purchased in each IFTA jurisdiction;
   13. (13) Net taxable gallons by subtracting (12) from (11) above;
   14. (14) Tax credit or tax due by multiplying the sum in (13) above with the jurisdiction’s tax rate;
   15. (15) Interest due for each jurisdiction, if applicable;
   16. (16) Total due by adding (14) and (15) above; and
   17. (17) Total of (16) above for each fuel type and each jurisdiction.

Source. #13186, eff 4-7-21 (see Revision Note #3 at Chapter Heading for Saf-C 300)