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INTRODUCTION..
3
IFTA
LICENSING..
4
WHAT
IS “IFTA”?.
4
HOW
DO I DETERMINE MY BASE JURISDICTION?.
5
QUALIFIED MOTOR VEHICLE
EXEMPT
VEHICLES..
5
LICENSE
APPLICATION PROCEDURES..
6
POWER
OF ATTORNEY FORMS..
6
GRACE
PERIOD..
6
IFTA
LICENSE..
6
IFTA
DECALS..
7
LICENSE
CANCELLATIONS..
7
ACCOUNT
CHANGES..
7
LICENSE
REVOCATION..
7
QUARTERLY
RETURNS..
8
PENALTY
AND INTEREST PROVISIONS..
8
IFTA
REFUNDS/CREDITS..
9
MEASUREMENT
CONVERSION TABLE..
9
EXEMPT
FUEL USE..
9
TAX
EXEMPT MILES..
9
SHORT
TERM LEASES..
9
LONG
TERM LEASES..
10
IRP
REGISTRATION..
10
WHAT
IS “IRP”?.
10
HOW
IRP WORKS..
11
HOW
FEES ARE APPORTIONED..
11
WHEN
TO APPORTION YOUR VEHICLE..
11
EXEMPT
VEHICLES..
12
DISTANCE
REPORTING..
13
REGISTRATION
REQUIREMENTS..
13
IMPORTANT
RE-REGISTRATION INFORMATION..
14
STEPS
TO FOLLOW TO RE-REGISTER..
14
ENFORCEMENT.
14
SUPPLEMENTAL
IRP APPLICATIONS..
15
TO ADD A VEHICLE TO AN EXISTING FLEET.
15
TO REMOVE A VEHICLE FROM A FLEET.
16
TO TRANSFER A TAG FROM ONE VEHICLE TO ANOTHER..
16
TO INCREASE A VEHICLE’S REGISTERED WEIGHT.
16
TO REPORT THE CHANGE OF OWNERSHIP OF A VEHICLE..
16
TO ADD A JURISDICTION TO A FLEET.
17
TO CHANGE THE TYPE OF OPERATION OR COMMODITY CLASS FOR AN
IRP FLEET.
17
TO REQUEST REPLACEMENT CREDENTIALS ..
17
TO CHANGE IRP ACCOUNT INFORMATION ..
17
SUPPORTING
DOCUMENTS..
18
PROPERTY TAX (Needed Each Year)
18
SALES, USE OR LEASING / RENTAL TAX (Needed for Initial
Registration)
18
TITLES (Needed for Initial Registration)
18
MOTOR CARRIER INFORMATION REPORT (MCS-150) (Needed Each
Year)
19
FEDERAL HEAVY VEHICLE USE TAX (Needed Each Year)
19
MISCELLANEOUS DOCUMENTS (As Needed)
20
PAYMENTS..
20
IRP
REFUNDS..
20
TEMPORARY
REGISTRATION..
21
TEMPORARY
TAG OR (HUNTERS PERMIT)
21
TRIP
PERMITS..
22
OWNER-OPERATORS
LEASED TO CARRIERS..
22
TRIP
LEASING..
22
RENTAL
VEHICLES..
23
RENTAL
PASSENGER VEHICLES..
23
RENTAL
TRAILERS AND SEMI-TRAILERS..
23
ONE-WAY
VEHICLES..
23
UTILITY
TRAILERS..
24
HOUSEHOLD
GOODS CARRIERS..
24
BUSES..
24
RECORD
KEEPING REQUIREMENTS..
24
MILEAGE
RECORD KEEPING..
24
FUEL
RECORD KEEPING..
25
AUDITS..
26
APPEALS..
26
APPENDIX
A: VEHICLE AND HOLIDAY INFORMATION.
27
TYPES
OF VEHICLES..
27
MAXIMUM WEIGHT LIMITATIONS
STANDARD
VEHICLE ABBREVIATIONS..
28
VEHICLE
COLOR CODES..
29
STATE
OF ALABAMA LEGAL HOLIDAYS..
30
APPENDIX
B: ALABAMA REGULATORY INFORMATION..
31
ALABAMA
REGULATORY AGENCIES..
31
ALABAMA
DEPARTMENT OF REVENUE TAXPAYER SERVICE CENTERS..
31
IRS
OFFICE LOCATIONS..
32
FORMS, IFTA & IRP35
GLOSSARY35
International Fuel Tax Association (IFTA) E-file FAQs
International Registration Plan (IRP) E-file FAQs | 