['Fleet Taxes']
['Highway use - Mileage tax']
07/19/2024
Copyright 2025 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.
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International Fuel Tax Agreement (IFTA)
Even though Oregon does not have a fuel tax system currently in place (only a mileage tax) Oregon joined IFTA strictly as a convenience for Oregon-based motor carriers. Carriers must pay a $150 annual flat fee to process the paperwork involved.
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- Has three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
Qualified motor vehicles do not include recreational vehicles or vehicles operating intrastate.
Temporary decal permit
Oregon-based companies participating in IFTA may request 30-day temporary decal permits for adding new trucks to their existing IFTA license or replacing decals on a truck. The temporary permits are vehicle-specific and must be carried in each truck listed on the permit along with a copy of the current valid Oregon IFTA license until new decals are placed on the truck.
IFTA Fees
Each Oregon based motor carrier participating in IFTA must pay Oregon an annual fee based on the number of vehicles a motor carrier elects to operate under IFTA. The fees are computed as follows:
| Number of Trucks | Annual Fee per Carrier | Number of Trucks | Annual Fee per Carrier | Number of Trucks | Annual Fee per Carrier |
|---|---|---|---|---|---|
| 1 | $280 | 7 | $370 | 13 | $460 |
| 2 | 295 | 8 | 385 | 14 | 475 |
| 3 | 310 | 9 | 400 | 15 | 490 |
| 4 | 325 | 10 | 415 | 16–20 | 525 |
| 5 | 340 | 11 | 430 | 21 and over | 575 |
| 6 | 355 | 12 | 445 | Farmers | 50 |
The motor carrier must pay the fee at the time of making application for, or renewing IFTA credentials. Subsequent addition(s) to the number of participating motor vehicles may require payment of additional fees.
Farmers are persons having more than 50 percent of their participating vehicles registered as farm vehicles. They are only required to pay a $50 annual fee.
Use fuel tax
Persons using fuel other than gasoline to propel any motor vehicle except those exempted by law as set forth below, are required to first obtain an Oregon use fuel user license and vehicle emblem (similar to a cab card) for each vehicle operated (this is in addition to the regular certificate of registration and license plate).
Operations of the following vehicles are exempt from the licensing provisions of the Oregon Use Fuel Tax Law:
- Vehicles operating under a valid Oregon DOT permit or pass, when weight mile tax is paid on all miles traveled in Oregon.
- U.S. Government licensed vehicles.
- Farm tractors and other implements of husbandry only incidentally operated or moved over Oregon public roads.
- Vehicles with combined gross weights of 26,000 pounds or less, if all the fuel used on Oregon public roads is purchased from an Oregon seller who collects the Oregon tax at the time of sale.
- Recreational vehicles and motor homes.
Users of special fuel must keep sufficient records to show miles operated on Oregon highways, gallons of fuel used in such operation and the source of fuel.
Contact the Fuel Tax Group at (503) 378-8150 for more information.
Mileage/Highway use taxes
Oregon’s mileage tax is assessed against all carriers, private and for-hire, operating both intrastate and interstate with vehicles having a combined weight over 26,000 pounds. The weight-mile tax is paid based on the carrier’s declared weight of the vehicle and the distance in which the vehicle travels in Oregon. The declared weight is the heaviest weight at which the vehicle will operate in Oregon. The vehicle’s registration weight may be higher than the declared weight, but the declared weight cannot be higher than the registration weight. Carriers may declare different weights for different vehicle configurations.
All motor carriers must equip their motor vehicles with an odometer or other satisfactory device to record accurately the cumulative mileage traveled by the vehicle. Such device must be kept constantly in good operating order, may not be a device designed to be reset to zero, and may not be adjustable by the operator of the vehicle. Additional devices for recording trip mileage are allowed, but not in lieu of these requirements.
Carriers that use leased vehicles assume full responsibility for paying Oregon’s weight-distance tax unless a different arrangement is set up and approved in advance by the Oregon Department of Transportation.
The weight-mile tax is filed and paid on a monthly basis; however, carriers that have approval from the Oregon Department of Transportation may report on a quarterly basis. Carriers must file reports even if there is no tax owed for a particular reporting period.
As of September 26, 2019, Oregon eliminated its weight-receipt tax credential and will no longer issue weight receipts to vehicles subject to the weight-mile tax. All commercial vehicles operating over 26,000 pounds in Oregon are still required to report and pay for miles traveled in the weight-mile tax program the same as before, but the state is no longer issuing the credential.
A carrier may pay the weight-distance tax on a flat monthly basis if transporting items including but not limited to logs, poles, wood chips, sawdust, sand, gravel, rock, and dirt. Farm vehicles operating intrastate for-hire also have the option of paying a flat monthly tax.
For additional recordkeeping requirements and tax reporting information, please see Instructions for Filing Highway-Use Tax Reports available on ODOT's Web site: www.oregon.gov/ODOT/MCT/Pages/FormsandTables.aspx
Fuel credits
A carrier can claim a credit for the Oregon fuel tax paid on fuel purchased for a vehicle that is subject to weight-distance tax. The deduction must be for the reporting period in which the carrier used the fuel.
A carrier must attach copies of fuel invoices to the weight-distance tax report to receive the fuel credit. Fuel card statements reflecting purchases from retail stations must clearly separate and identify retail and cardlock purchases. Purchases from retail stations require an invoice or receipt from the original seller to be accepted. The fuel invoice must contain:
- Date and location of purchase;
- From whom purchased;
- Kind of fuel and number of gallons purchased;
- Oregon weight receipt and tax identifier number, temporary pass number, or special transportation permit of the vehicle if fuel is delivered directly into such vehicle; and
- Amount of fuel tax paid.
Carriers who purchase fuel in bulk must attach to the highway use tax report for the period in which the fuel was dispensed into a motor vehicle copies of invoices from fuel suppliers indicating Oregon state fuel tax paid and fueling records showing fuel dispensed for each motor vehicle.
Diesel vehicles usually do not pay Oregon state fuel tax at the pump. When a carrier is charged Oregon fuel tax, a separate entry showing state tax will appear on the receipt.
Recordkeeping
Carriers subject to the weight-distance tax must keep records for at least three years at the carrier's main office or place of business.
All carriers must maintain records containing the following information for each vehicle:
- Origin and destination points;
- Oregon entry and exit points;
- Actual Oregon miles for each trip;
- Pickup and delivery points in Oregon for each trip;
- Routes for travel for each trip;
- Dates of each trip;
- Daily beginning and ending odometer or other mileage recording device readings for each vehicle;
- Load tickets and/or bills of lading for each shipment transported;
- Identification of any exempt miles claimed, which includes beginning and ending odometer or other mileage recording device readings for the exempt portion of each trip (if repeated trips are made to and from the same locations, a one-time recording of odometer or other mileage recording device readings for the exempt portion of those trips may be applied to the total number of trips);
- Carriers operating motor vehicles that are issued or required to obtain an annual variance permit with a combined weight of more than 80,000 pounds must also provide for each reporting period the number of axles in the vehicle configuration and a record of changes of operation (a change of operation occurs when the vehicle configuration remains the same but the actual weight of the vehicle and load changes from over 80,000 pounds to 80,000 pounds or less; empty movements are not changes in operation); and
- Carriers operating motor vehicles in multiple configurations must provide the number of miles operated in each motor vehicle configuration for each trip.
All registrants that pay registration fees via registration trip permits must retain a copy of each registration trip permit.
Records generated from on-board recording devices, vehicle tracking systems, or other electronic data recording systems may be used in lieu of, or in addition to, the records required provided that the electronic records meet all the requirements and are provided in printed format, upon request.
Tax refunds or credits
Weight-mile tax refunds
A carrier with a valid weight receipt credential will primarily purchase diesel fuel tax-free at the pump. However, should a carrier have to make purchases where the tax is paid, the carrier is allowed a refund when filing the weight-mile tax report.
The carrier must submit valid invoices or receipts with the following information:
- Fuel supplier’s name;
- Date and location of purchase;
- Type of fuel and number of gallons purchased;
- Oregon commercial or Oregon apportioned license plate number, Oregon Weight-Receipt and Tax Identifier number, or Temporary Pass Number; and
- The amount of fuel tax paid.
Invoices or receipts failing to list the fuel tax paid separately from the total cost, and that do not identify the vehicle as one subject to the weight-mile tax, are not accepted.
Power take-off and auxiliary engine fuel tax refunds
When a person purchases and uses motor vehicle fuel in a vehicle equipped with a power take-off unit, a refund may be claimed for fuel used to operate the power take-off unit provided the vehicle is equipped with a metering device approved by the Department of Transportation and designed to operate only while the vehicle is stationary with the parking brake engaged. The quantity of fuel measured by the metering device is presumed to be the quantity of fuel consumed by the operation of the power take-off unit. For fuel used in operating a power take-off unit on a cement mixer truck or on a garbage truck, claimants are allowed a refund of 25 percent of the tax paid on all fuel used in such a truck (not applicable to garbage trucks with power take-off that operates only a dump box, hoist, or other type of lift). Claims must be accompanied by valid purchase invoices to cover the total gallons of motor vehicle fuel purchased. Claimants must also maintain records to show the total gallons of motor vehicle fuel used in each vehicle and the total miles operated by each vehicle. Service station purchase invoices should identify each vehicle by showing the vehicle license plate number. If fuel is withdrawn from bulk storage, a detailed record must be kept of all withdrawals, together with beginning and ending inventories, so that a complete accounting may be made of all fuel handled.
Fuel used in an auxiliary engine mounted on a licensed motor vehicle (ready mix concrete, refrigeration, or air conditioning units, etc.), is considered refundable use if motor vehicle fuel for the auxiliary engine is supplied from a fuel tank, other than the fuel tank that supplies the engine propelling the vehicle. Estimates of refundable use do not qualify for a refund. When separate tanks are used, a record of the gallons of fuel delivered into each tank must be kept and purchase invoices covering both tanks must accompany the claim. Motor vehicle fuel used in the operation of an auxiliary engine, mounted on a licensed motor vehicle, supplied from the fuel tank that propels the vehicle, is only considered refundable use if a metering device approved by the Department is used. The metering device must separately measure gallons of fuel used only by the auxiliary engine.
Refund claims must be made on the current fuels tax refund claim forms provided by the Department.
Truck engine tax credit
The truck engine tax credit expired January 1, 2012.
Clean diesel retrofit tax credits
The retrofit tax credit expired January 1, 2012.
READ MORESHOW LESS
['Fleet Taxes']
['Highway use - Mileage tax']
International fuel tax agreement (IFTA)
IFTA registration in Alberta is available to those motor carriers base-plated in Alberta and the Northwest Territories. Any carrier that is based in other non-IFTA jurisdictions will not be allowed to register for Alberta IFTA credentials.
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:
- Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms (26,000 pounds); or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 11,797 kilograms (26,000 pounds) gross vehicle weight.
A qualified motor vehicle does not include recreational vehicles.
Alberta imposes a fuel tax on gasoline, special diesel, gasohol, propane, ethanol, methanol, E-85, M-85, A55, and biodiesel.
Photocopies of the IFTA licence must be placed in each qualified vehicle, and the decals put on the sides of trucks and tractors on the lower, rear exterior of the cab. The licence and decals are valid for one year (January 1 through December 31) and must be renewed annually. A fuel tax bond is not required as long as tax reports are filed and fuel taxes owing are paid on time. Failure to produce a copy of the current year’s licence and display the decals may result in the vehicle operator being subject to a citation, and having to purchase a temporary trip permit.
Alberta allows its IFTA licensees to have multiple fleets based in more than one IFTA jurisdiction; however, special permission is required prior to reporting all fleets on one IFTA return. Carriers should contact Alberta Finance, Tax and Revenue Administration (TRA) for guidance.
If a licensee’s IFTA vehicles travel less than 8,000 kilometres per year (based on previous filings) in all member jurisdictions excluding Alberta, Alberta may allow annual reporting instead of quarterly reporting. Contact TRA for guidance.
Fees
| IFTA Licence | $15 (renewed annually) |
| IFTA Decals | $10 per set of decals (renewed annually) |
Temporary decal permits
If carrier already registered for IFTA in Alberta, but needs to add a vehicle to the IFTA fleet, a temporary decal permit is available. There is a $10 per vehicle fee and the permit expires in 30 days. The temporary credential must be carried in the vehicle along with a copy of the carrier’s Alberta IFTA licence. The carrier must replace the temporary credential with permanent IFTA decals as soon as possible.
While using a temporary decal permit, all operations are reportable and included in total and taxable miles on the quarterly reports.
Fuel tax rates
The provincial fuel tax is currently charged at the rate of $.09 per litre for diesel fuel; $.09 per litre for gasoline; $.0855 for gasohol; and $.065 for propane. Also, as noted at the beginning of the Canadian section, the Canadian federal government charges the 5% GST plus an excise tax per litre on diesel fuel and gasoline.
The Alberta Fuel Tax (AFT) of $.09 per litre applies to fuel used in transportation, whether by rail, road, air or water. It is collected on sales of gasoline and diesel fuel (all grades used in internal combustion engines). Fuel tax is collected on the sale of aviation gasoline ($.015 per litre) and propane sold for motive purposes ($.065 per litre). It does not apply to sales of propane, (non-motive propane), methanol, ethanol or natural gas. Where gasoline or diesel fuel is blended with other fuels, the tax is applied in proportion to the taxable fuel content.
Fuel tax refunds
No fuel tax rebates/refunds are available.
Fuel trip permits
If a carrier will be operating a qualified vehicle into Alberta but does not have an IFTA licence, the carrier must obtain a single trip fuel permit to enter the province.
Carriers may obtain a single trip permit by calling the permit office at (403) 342-7138 or (800) 662-7138.
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International Fuel Tax Agreement (IFTA)
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- Has three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
In Alabama, all quarterly IFTA tax returns must be filed electronically. If the tax owed is more than $750, then the payment must also be submitted electronically.
Alabama-based LPG units are required to have LPG decals. Refer to the decal fee chart below.
IFTA fees
IFTA license, no fee; $17 per decal set
LPG decals, $5 issuance fee, plus:
| Vehicle Class | Fee | |
|---|---|---|
| Class 1: | Passenger automobiles, vans, trucks, and pickups under one ton | $75 |
| Class 2: | Recreational vehicles and vans and trucks one ton or over, but with a rear axle carrying capacity of less than 14,000 pounds | 85 |
| Class 3: | Bobtail trucks and equivalent vehicles having the capacity of carrying a loaded rear axle weight of 14,000 pounds or more | 150 |
| Class 4: | Tractor/trailer units | 175 |
Temporary decal permit
Alabama issues free temporary decal permits to IFTA carriers in good standing.
Mileage/highway use taxes
Motor carriers of persons for-hire are required to pay a mileage tax for use of public highways. The mileage taxes are assessed per mile according to the following:
| Number of passengers | Tax Rate |
|---|---|
| 9 to 16 | $.025 |
| 17 to 21 | .005 |
| 22 to 25 | .07 |
| >25 | .01 |
The tax is payable monthly and is due on the 15th day of the month following the month in which the tax accrued. Tour bus and charter operations (that are in compliance with the International Registration Plan (IRP)) are exempt from the tax.
Tax refunds or credits
PTO/reefer fuel
A user is entitled to a refund for the use of undyed motor fuel in the following vehicles on which the fuel tax has been imposed and paid:
- Vehicles used exclusively “off-the-highway.”
- “Off-road equipment” that uses motor fuel for a purpose other than the generation of power to propel motor vehicles on a highway, such as tractors, bulldozers, mobile cranes, vessels, barges, ships, generators, boilers, reefers, and heating units.
Motor vehicles cannot be designated for both highway and off-the-highway use; a motor vehicle must be used exclusively off-the-highway to be eligible for fuel tax refunds. Tax credits are not allowed for off-highway fuel consumed from the same fuel tank used to propel the vehicle.
Claims can be filed for quarterly and must be made within two years of the diesel fuel purchase date.
When filing for refunds, all fuel purchases must be listed on the back of the form showing the date of withdrawal, equipment type (for example, “bulldozer”), equipment ID number, and number of gallons placed into the vehicle. Copies of the fuel receipts must be included with the refund application.
When the state motor fuel excise tax is refunded, sales tax becomes due. There is a space on the refund claim form to calculate sales tax due.
Bulk storage tank fuel does not need to be separated from on-road fuel as long as a log is kept of the fuel disbursements. The log sheet and invoices must be sent with the refund application.
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International Fuel Tax Agreement (IFTA)
Alaska is not a member of the International Fuel Tax Agreement (IFTA) and has no other fuel tax registration or reporting requirements for motor carriers operating motor vehicles into or through Alaska.
Mileage/highway use taxes
No requirements
Tax refunds or credits
Fuel tax refunds may be allowed if the fuel was used for exempt purposes or if the fuel was used off highway. The refund is $.06 per gallon for off highway use. If the fuel was used for an exempt purpose, then the entire tax may be refunded.
READ MORE
SHOW LESS
International fuel tax agreement (IFTA)
IFTA registration in Alberta is available to those motor carriers base-plated in Alberta and the Northwest Territories. Any carrier that is based in other non-IFTA jurisdictions will not be allowed to register for Alberta IFTA credentials.
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:
- Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms (26,000 pounds); or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 11,797 kilograms (26,000 pounds) gross vehicle weight.
A qualified motor vehicle does not include recreational vehicles.
Alberta imposes a fuel tax on gasoline, special diesel, gasohol, propane, ethanol, methanol, E-85, M-85, A55, and biodiesel.
Photocopies of the IFTA licence must be placed in each qualified vehicle, and the decals put on the sides of trucks and tractors on the lower, rear exterior of the cab. The licence and decals are valid for one year (January 1 through December 31) and must be renewed annually. A fuel tax bond is not required as long as tax reports are filed and fuel taxes owing are paid on time. Failure to produce a copy of the current year’s licence and display the decals may result in the vehicle operator being subject to a citation, and having to purchase a temporary trip permit.
Alberta allows its IFTA licensees to have multiple fleets based in more than one IFTA jurisdiction; however, special permission is required prior to reporting all fleets on one IFTA return. Carriers should contact Alberta Finance, Tax and Revenue Administration (TRA) for guidance.
If a licensee’s IFTA vehicles travel less than 8,000 kilometres per year (based on previous filings) in all member jurisdictions excluding Alberta, Alberta may allow annual reporting instead of quarterly reporting. Contact TRA for guidance.
Fees
| IFTA Licence | $15 (renewed annually) |
| IFTA Decals | $10 per set of decals (renewed annually) |
Temporary decal permits
If carrier already registered for IFTA in Alberta, but needs to add a vehicle to the IFTA fleet, a temporary decal permit is available. There is a $10 per vehicle fee and the permit expires in 30 days. The temporary credential must be carried in the vehicle along with a copy of the carrier’s Alberta IFTA licence. The carrier must replace the temporary credential with permanent IFTA decals as soon as possible.
While using a temporary decal permit, all operations are reportable and included in total and taxable miles on the quarterly reports.
Fuel tax rates
The provincial fuel tax is currently charged at the rate of $.09 per litre for diesel fuel; $.09 per litre for gasoline; $.0855 for gasohol; and $.065 for propane. Also, as noted at the beginning of the Canadian section, the Canadian federal government charges the 5% GST plus an excise tax per litre on diesel fuel and gasoline.
The Alberta Fuel Tax (AFT) of $.09 per litre applies to fuel used in transportation, whether by rail, road, air or water. It is collected on sales of gasoline and diesel fuel (all grades used in internal combustion engines). Fuel tax is collected on the sale of aviation gasoline ($.015 per litre) and propane sold for motive purposes ($.065 per litre). It does not apply to sales of propane, (non-motive propane), methanol, ethanol or natural gas. Where gasoline or diesel fuel is blended with other fuels, the tax is applied in proportion to the taxable fuel content.
Fuel tax refunds
No fuel tax rebates/refunds are available.
Fuel trip permits
If a carrier will be operating a qualified vehicle into Alberta but does not have an IFTA licence, the carrier must obtain a single trip fuel permit to enter the province.
Carriers may obtain a single trip permit by calling the permit office at (403) 342-7138 or (800) 662-7138.
READ MORE
SHOW LESS
International Fuel Tax Agreement (IFTA)
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- Has three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
In Alabama, all quarterly IFTA tax returns must be filed electronically. If the tax owed is more than $750, then the payment must also be submitted electronically.
Alabama-based LPG units are required to have LPG decals. Refer to the decal fee chart below.
IFTA fees
IFTA license, no fee; $17 per decal set
LPG decals, $5 issuance fee, plus:
| Vehicle Class | Fee | |
|---|---|---|
| Class 1: | Passenger automobiles, vans, trucks, and pickups under one ton | $75 |
| Class 2: | Recreational vehicles and vans and trucks one ton or over, but with a rear axle carrying capacity of less than 14,000 pounds | 85 |
| Class 3: | Bobtail trucks and equivalent vehicles having the capacity of carrying a loaded rear axle weight of 14,000 pounds or more | 150 |
| Class 4: | Tractor/trailer units | 175 |
Temporary decal permit
Alabama issues free temporary decal permits to IFTA carriers in good standing.
Mileage/highway use taxes
Motor carriers of persons for-hire are required to pay a mileage tax for use of public highways. The mileage taxes are assessed per mile according to the following:
| Number of passengers | Tax Rate |
|---|---|
| 9 to 16 | $.025 |
| 17 to 21 | .005 |
| 22 to 25 | .07 |
| >25 | .01 |
The tax is payable monthly and is due on the 15th day of the month following the month in which the tax accrued. Tour bus and charter operations (that are in compliance with the International Registration Plan (IRP)) are exempt from the tax.
Tax refunds or credits
PTO/reefer fuel
A user is entitled to a refund for the use of undyed motor fuel in the following vehicles on which the fuel tax has been imposed and paid:
- Vehicles used exclusively “off-the-highway.”
- “Off-road equipment” that uses motor fuel for a purpose other than the generation of power to propel motor vehicles on a highway, such as tractors, bulldozers, mobile cranes, vessels, barges, ships, generators, boilers, reefers, and heating units.
Motor vehicles cannot be designated for both highway and off-the-highway use; a motor vehicle must be used exclusively off-the-highway to be eligible for fuel tax refunds. Tax credits are not allowed for off-highway fuel consumed from the same fuel tank used to propel the vehicle.
Claims can be filed for quarterly and must be made within two years of the diesel fuel purchase date.
When filing for refunds, all fuel purchases must be listed on the back of the form showing the date of withdrawal, equipment type (for example, “bulldozer”), equipment ID number, and number of gallons placed into the vehicle. Copies of the fuel receipts must be included with the refund application.
When the state motor fuel excise tax is refunded, sales tax becomes due. There is a space on the refund claim form to calculate sales tax due.
Bulk storage tank fuel does not need to be separated from on-road fuel as long as a log is kept of the fuel disbursements. The log sheet and invoices must be sent with the refund application.
READ MORE
SHOW LESS
International Fuel Tax Agreement (IFTA)
Alaska is not a member of the International Fuel Tax Agreement (IFTA) and has no other fuel tax registration or reporting requirements for motor carriers operating motor vehicles into or through Alaska.
Mileage/highway use taxes
No requirements
Tax refunds or credits
Fuel tax refunds may be allowed if the fuel was used for exempt purposes or if the fuel was used off highway. The refund is $.06 per gallon for off highway use. If the fuel was used for an exempt purpose, then the entire tax may be refunded.
READ MORE
SHOW LESS
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Copyright 2025 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.