The International Fuel Tax Agreement allows motor carriers to obtain a single fuel license and set of decals. Carriers file quarterly fuel use tax returns with their base state or province. The base state transfers payments to states or provinces the carrier traveled (or obtains refunds) based on the amount of fuel purchased and miles traveled within each jurisdiction.
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| Footnotes to the tax rates are located in the Tax Rate section of the IFTA, Inc, Web site – www.iftach.org |
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| MoDOT Carrier Express Guides |
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