Ga. Comp. R. & Regs. R. 560-9-2-.02 - International Fuel Tax Agreement Licensing Requirements

(1) An applicant filing an International Fuel Tax Agreement (hereinafter "IFTA") license application whose base jurisdiction is Georgia must complete annually Form CRF-IFTA, entitled "Motor Carrier Registration Application."

(a) Subject to the Department's approval of its application, the applicant shall receive a license and two decals per qualified motor vehicle.

(b) A motor carrier is allowed a two-month grace period during January and February each year to display the new IFTA license and decals as long as the immediate prior year's IFTA license and decals continued to be displayed.

(c) IFTA licenses and decals shall be valid upon issuance and expire on December 31 each year.

(2) The Department shall impose a $3.00 fee for each set of Georgia IFTA decals issued to a licensee. The fee must be remitted to the Department along with a completed application form. The Department shall reject any application that does not contain the fee.

(a) A motor carrier shall be issued an IFTA license and a two-decal set for each vehicle and the original license or a copy must be carried in the vehicle at all times. Once IFTA decals are affixed to a specific vehicle, they cannot be transferred to any other vehicle.

(b) Should an IFTA decal become illegible, the motor carrier may apply to the Department for issuance of a duplicate decal at no additional charge if the illegible decal is returned to the Department.

(c) When a vehicle to which IFTA decals have been affixed is sold, traded or otherwise disposed of by the operator, or passes from control of the operator through lease or otherwise, the motor carrier must notify the Department within thirty days. If the motor carrier neglects or fails to notify the Department, the motor carrier is responsible for reporting the miles traveled by the vehicle and paying all tax due.

(d) Once IFTA decals are placed on a qualified vehicle all miles and all fuel must be reported on the quarterly tax return even though the vehicle may not have left the state during the reporting period.

Notes

Ga. Comp. R. & Regs. R. 560-9-2-.02

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

Original Rule entitled "The Form and Contents of Invoices to Be Furnished by a Carrier, When Claiming a Credit Under the Motor Carrier Tax Act" adopted. F. and eff. June 30, 1965. Repealed: F. Oct. 5, 1978; eff. Oct. 25, 1978. Amended: New Rule entitled "The Method to Be Used to Determine the Amount of Fuel Consumed by Operators of Motor Vehicles Utilizing Compressed Petroleum Gas When the Amount of Fuel Consumed Can Not Be Determined" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: New Rule entitled "International Fuel Tax Agreement Licensing Requirements" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.