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I.
Georgia Rules and Laws
Laws
governing motor carriers in Georgia are found in the Official
Code of Georgia, Title 48, Chapter 9. In January 1996,
Georgia became a member of the International Fuel Tax
Agreement (IFTA) (Georgia Code 48-9-19). This places interstate
motor carrier operations under the IFTA Articles of Agreement.
You will receive a copy of the IFTA Procedures Manual
upon registering. For additional copies, contact the Motor
Fuel Tax Unit at (404) 656-4055.
II.
What is IFTA?
IFTA
is an agreement between all the US states except Alaska
and Hawaii and most of the provinces/territories of Canada.
The purpose of this agreement is to establish and maintain
the concept of one fuel use license and one administering
base jurisdiction for each licensee. The licensee’s
base jurisdiction will be the administrator of this agreement
and execute all the provisions with respect to the licensee.
III.
Who Needs an IFTA License?
Any
qualified motor vehicle engaged in interstate commerce
that is based in Georgia and is not IFTA registered in
another jurisdiction must register and file reports and
payments covering all jurisdictions with Georgia.
A
qualified vehicle is one designed or maintained to transport
persons or property which:
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Has tow axles and a gross vehicle weight or registered
gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms.
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Has
three or more axles, regardless of weight
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Is
used in combination when such combination exceeds
a gross vehicle weight of 26,000 pounds or 11,797
kilograms
The
following vehicles should not register with the Motor
Fuel Tax Unit: school buses; federal, state or local government
vehicles; transit buses; and other qualified vehicles
used exclusively within Georgia. Additionally, Recreational
Vehicles such as motor homes, pickup trucks with attached
campers, and buses when used exclusively for personal
pleasure by an individual are exempt.
IV.
Types of Licenses and Permits
There
is only one Motor Fuel Use Tax License and one Motor Fuel
Use Tax Permit issued by the Revenue Department. The license
is the annual IFTA license. The permit is a temporary
ten-day permit. The annual IFTA license is issued with
two decals and an IFTA license. One decal must be attached
on or near the doors on each side of the cab. One license
is issued to the motor carrier registering the vehicle.
A copy of this license must be maintained in each vehicle
since it identifies which company or person has registered
the vehicle. The IFTA license is valid from the date of
issuance until the last day of the year, or until the
Commissioner suspends or revokes it. (Note: a carrier
in the process of renewing for the next year may operate
for the first 60 days of the new year on the prior license
while the renewal is processed). This license requires
the registrant to submit quarterly IFTA fuel use tax reports.
A
Temporary Permit is issued for each unregistered motor
vehicle that is entering the state. A vehicle that
is IFTA registered in any jurisdiction does not need
a temporary permit even if Georgia was not listed on the
IFTA registration as a state normally traveled. The Temporary
Permit will allow the specific vehicle it is issued for
to travel in the state for ten consecutive days as shown
on the face of the permit. The Temporary Permit must be
carried in the vehicle it was issued to during this period.
There are no fuel use tax reports to be filed with this
type permit.
In
addition to the above, the Commissioner may authorize
a motor vehicle to operate in the state in an emergency
without an annual license or temporary permit. This emergency
authority is granted by letter or facsimile message and
should not exceed 30 days. The letter must be carried
in the vehicle.
V.
Report Requirements
Motor carriers who obtain annual
licenses are required to submit quarterly fuel use tax
reports (IFTA Forms 100 and 101). The forms will be mailed
during the last week of the reporting quarter and are
due back by the end of the following month. These reports
are required whether or not you had any operations for
that quarter. The report will cover operations in all
IFTA jurisdictions. Any money due will be included. The
Revenue Department will disseminate the data and any money
due to the other jurisdictions. Any remitted money must
be in US currency.
The
road use tax imposed is based on the road use tax and
surcharge, if any, of each jurisdiction. It is based on
the number of gallons used in that jurisdiction. Credits
for over purchases in one jurisdiction may be used to
offset under purchases in another. These credits and debits
are calculated at the road use tax rate where the purchase
was made or the debit incurred. Assistance in completing
these reports will be provided by the Motor Fuel Tax Unit,
Motor Carrier Section (404) 656-4055.
VI.
How to Obtain a License or Permit
Annual
licenses may be obtained from the revenue Department or
through a permitting service or a professional preparer.
Licenses are ordered through the Department by submitting
an application and appropriate fees to the TAXPAYER SERVICES DIVISION Unit. The cost, including the decals
and license, is three dollars per vehicle. Permitting
services and preparers will normally charge an additional
processing fee. If a permitting service or a professional
preparer signs the application for you, you must provide
them with a power of attorney.
Ten-day
temporary permits are obtained through permitting services.
The cost is sixteen dollars plus the permitting services’
processing fee.
VII.
Enforcement Regulations
It
is unlawful to operate a qualified vehicle that should
be registered without carrying an IFTA license and decals
or a ten-day permit (OCGA 48-9-38). If any vehicle is
operated in violation of the registration provisions of
the Code Section, the motor carrier is subject to a penalty
of not less than $25.00 per incident (OCGA 48-9-45).
Whenever
any IFTA licensed motor carrier fails to file an IFTA
return as required, he shall be subject to a penalty of
$50.00 for each failure. Further, he will be required
to file the returns before his license will be renewed.
Whenever any IFTA motor carrier fails to pay any portion
of the road use tax owed, he shall be subject to a penalty
of $50.00 or 10% of the amount owed, whichever is greater.
Interest on the unpaid taxes will accrue at the rate of
1% per month or portion thereof. The Department may require
all back taxes, penalty and interest to be paid before
renewing an IFTA carrier’s license.
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