29- 250 C.M.R. ch. 165, § I - DETERMINING THE APPLICANT'S BASE JURISDICTION FOR IFTA

In order to license for IFTA through the State of Maine an applicant must:

a. register qualified motor vehicles in this state; and

b. accrue mileage in this state; and

c. keep operational records in this state, or be able to make those records available, or pay the necessary expenses for out-of-state travel for audit.

The vehicle registrant is responsible for filing quarterly tax returns. Notwithstanding, for leases of 30 days or more, fuel tax licensing and reporting may be in the name of either the lessor or the lessee.

For leases of fewer than 30 days, fuel tax licensing must be in the name of the vehicle registrant.

The Bureau may require copies of lease agreements to verify responsibility for fuel tax reporting.

Subject to approval of the affected jurisdictions, a carrier who meets the qualifications to base in more than one jurisdiction may choose to consolidate their account in a single jurisdiction, or base a portion of their fleet in any qualifying jurisdiction.

Notes

29- 250 C.M.R. ch. 165, § I