Ala. Admin. Code r. 810-5-9-.03 - IFTA License Application

(1) An applicant desiring to, and qualified to, obtain Alabama International Fuel Tax Agreement (IFTA) credentials is required to annually submit an Application for License, FORM MV:IFTA-1, and proper remittance to the Alabama Department of Revenue, which may be submitted electronically.

(2) The elements required to be on the license application can be found on the International Fuel Tax Association, Inc. website at www.iftach.org as provided by the IFTA governing documents.

(3) Failure on the part of the applicant or the applicant's representative (e.g., reporting services) to provide all information requested on the Application for License form will result in the application being rejected and returned to the applicant for correction.

(4) In order for an application for an Alabama IFTA license to be approved, the applicant must have an account in good standing and not have any delinquent IFTA quarterly fuel use tax returns or outstanding liabilities.

(5) Rejected applications will be returned, by the Department, to the mailing address or electronic mail address provided on the application, with a document shortage notice.

(6) Applicants may appeal the denial of an IFTA license by filing a notice of appeal with the Alabama Tax Tribunal pursuant to Section 40-2A-8, Code of Ala. 1975.

Notes

Ala. Admin. Code r. 810-5-9-.03

New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed July 22, 2005; effective August 26, 2005. Amended: Filed November 3, 2006; effective December 13, 2006. ATTACHMENT 810-5-9-.03 See Images at http://www.alabamaadministrativecode.state.al.us/docs/rev/MtWd5rev9.pdf Authors: Jay Starling, Brenda R. Coone Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c). New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed July 22, 2005; effective August 26, 2005. Amended: Filed November 8, 2006; effective December 13, 2006. ATTACHMENT 810-5-9-.03 INTERNATION FUEL TAX AGREEMENT FORM MV:IFTA-REJECT (4/06) See Image at http://www.alabamaadministrativecode.state.al.us/docs/rev/MtWd5rev9.pdf Authors: James Starling, Brenda R. Coone Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c). New Rule: Filed November 28, 2001; effective January 2, 2002. Amended: Filed November 8, 2006; effective December 13, 2006. ATTACHMENT 810-5-9-.03 See Images at http://www.alabamaadministrativecode.state.al.us/docs/rev/MtWd5rev9.pdf Author: Jay Starling Statutory Authority: Code of Ala. 1975, §§32-5-56; 40-2A-7(a)(5). New Form: Filed July 22, 2005; effective August 26, 2005. Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 10, July 29, 2016, eff. 8/29/2016.

Authors: Jay Sterling, Brenda R. Coone, Sherry Helms

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-271(c).