Free Notice to International Fuel Tax Agreement (IFTA) - California

Special Notice
CAlIFOrnIA STATE BOArD OF EQUAlIZATIOn
450 N Street Sacramento California 95814
BOARD MEMBERS BETTY T. YEE First District San Francisco BILL LEONARD Second District Ontario/Sacramento MICHELLE STEEL Third District Rolling Hills Estates JUDY CHU, Ph.D. Fourth District Los Angeles JOHN CHIANG State Controller EXECUTIVE DIRECTOR Ramon J. Hirsig Sacramento

NOTICE TO INTERNATIONAL FUEL TAX AGREEMENT (IFTA) CARRIERS
You must be in possession of valid IFTA credentials (license and decals) or a properly completed California Fuel Trip Permit when entering or reentering California. Failure to comply may result in the assessment of a penalty. The penalty can be calculated two different ways. First, if the BOE determines an amount of tax due, the tax plus the greater of 25 percent of the tax, or $500, will be imposed; or, where the BOE does not determine the amount of tax that is due, the penalty is $100. For each subsequent offense, $100 will be added to the amount of the penalty until a maximum penalty of $500 is reached. The penalty is in addition to the purchase of a California Fuel Trip Permit. IFTA credentials are valid until December 31 of the year they were issued, unless the credentials have been revoked, canceled, or suspended by the carrier's base jurisdiction.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. If you have any questions, please contact the Motor Carrier Section at 916-322-9669, or call the Board of Equalization Taxpayer Information Section at 800-400-7115.

Board website and Member contact information: www.boe.ca.gov Taxpayers' Rights Advocate: 888-324-2798

Fuel Taxes Division Motor Carrier Section
BOE-863-B (FRONT) REV. 3 (1-09)

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rEAD THE BACK OF THIS PAGE TO BE SUrE YOU HAVE YOUr 2009 IFTA lICEnSE AnD DECAlS
BOE-863-B (BACK) REV. 3 (1-09)

CARRIERS - DON'T MAKE THIS MISTAKE IN MARCH 2009