California CA Fuel Tax Filing
NOTICE TO INTERNATIONAL FUEL TAX
AGREEMENT (IFTA) CARRIERS
You must be in possession of valid IFTA credentials (California CA Fuel Tax Filing) (license and decals)
or a properly completed California Fuel Trip Permit when entering or
re-entering California. Failure to comply may result in the assessment of a
penalty. The penalty may be calculated in one of two ways. First, if the Board
of Equalization (BOE) determines an amount of tax due, the tax plus the
greater of 25 percent of the tax, or $500, will be imposed. Secondly, where the
BOE does not determine an amount of tax due, the penalty is $100. For each
subsequent violation, $100 will be added to the amount of the previous penalty
until a maximum penalty of $500 is reached. The penalty is in addition to the
purchase of a California Fuel Trip Permit, which costs $30.
IFTA credentials are valid until December 31 of the year they were issued,
unless the credentials have been revoked, canceled, or suspended by the
carrier’s base jurisdiction. For carriers in good standing with their base
jurisdiction (all reports are filed, all amounts due are paid, and a timely
renewal is filed and paid), a two-month grace period is granted to display the
current year decals. For example, carriers in good standing have until the end
of February to display the current year decals. Carriers entering California
on March 1 without displaying the current decals (or being in possession of a
properly completed California Fuel Trip Permit) will be assessed the penalties
as described above.
We encourage all carriers to keep their accounts in good standing, to renew
their IFTA licenses timely, and to display the current year decals by the end
of February. Many IFTA jurisdictions, including California, increase IFTA
enforcement beginning March 1 of each year. Don’t wait. Make sure you have
the proper credentials for your vehicles.
Do I have to register my truck for IFTA in California?
California considers for California CA Fuel Tax Filing a qualified motor vehicle (almost always your truck) as one that is designed, used, or maintained for the transportation of persons or property that have:
Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.
California does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.
How do I apply for an IFTA license in California?
You can request Form 400-IF, Application for an IFTA License and Decals by contacting the Motor Carrier Section of California. They will send you an application which must be completed and returned with the required California fees. Upon acceptance California will issue you proper credentials that will allow you to operate in all member jurisdictions.
What fees are associated with IFTA in California?
California charges a $10 annual fee and a $2.00 fee for each set of decals. California requires one set of decals per qualified commercial motor vehicle.
What IFTA credentials will I receive from Sky Transport Solutions and the state California?
You will receive one California IFTA license for your business and a set of 2 decals. One decal must be placed on the exterior portion of the cab’s passenger side. The second decal must be placed in the same position on the driver’s side. Your credentials are all valid for the calendar year. You must renew your license and order new decals each year.
Are there penalties for traveling without valid IFTA credentials or a fuel trip permits in California?
If you enter California without a valid California Fuel Trip Permit or IFTA credentials you are subject to a penalty. The penalty amount ranges from $100 to $500 or more (if you owe fuel tax, the penalty may be higher than $500). California also requires you to purchase a fuel trip permit when traveling into the state. Without that permit, you are subject to a possible seizure of your vehicle. If that occurs, your vehicle will not be released until you pay all money due to the State pf California, including any costs associated with the seizure of the vehicle.
Do I file a quarterly fuel tax report if I didn’t run during the quarter?
Yes, California still requires you to submit a “zero” report even if no fuel or IFTA mileage was traveled in that quarter.
What is the penalty and interest rate for filing a late quarterly fuel tax report In California?
There is a late penalty of $50 or 10% of the net tax liability, whichever is greater. Interest is computed on all delinquent taxes dues each jurisdiction at a rate of .4167% per month. Even if you have a net refund due to you from the state of California, interest will still be applied to each jurisdiction for any underpayment of fuels use tax to that jurisdiction and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.
How do I obtain a IFTA return for the state of California?
IFTA quarterly use tax returns can be filed online at http://www.boe.ca.gov/elecsrv/efiling/efileifta.htm. All required payments must be made electronically. You will no longer receive paper returns from the state of California.
Is there an alternative to IFTA registration in California?
If you qualify for IFTA but do not choose to register for IFTA with the state of California, you may instead obtain fuel trip permits to travel into or through each member jurisdiction as needed. However, you will be required to purchase a California Fuel Trip Permit every time you reenter California after traveling outside the state. Carriers traveling in non-IFTA jurisdictions must still comply with the fuel tax reporting requirements of those jurisdictions.
Where can I get more information on California IFTA regulations and conditions?