International Fuel Tax Agreement (IFTA) - Licensing Requirements

You may license your vehicles through West Virginia if you meet all of these conditions:

  • You are a West Virginia based interstate motor carrier (your qualified motor vehicles are registered in West Virginia) traveling in two or more IFTA jurisdictions, and
  • You have qualified motor vehicles which travel in West Virginia, and
  • You keep the operational control and records for your vehicles in West Virginia or can make your records available for audit in West Virginia.

*Do NOT register your vehicles for IFTA if they do not leave the state of West Virginia.

Before you may obtain your IFTA credentials, you must be in good standing with the Tax Department. To inquire about your standing, you may submit a request for a letter of good standing using form GSR-01 Request for Statement of Good Standing by sending it to the address listed on the form. Once you have completed all necessary tax requirements and have received your Letter of Good Standing, you may send a copy of that letter with your IFTA Application (for new carriers) or your IFTA Renewal Application to the DMV/IRP Office at the address listed on the form to obtain your IFTA credentials. You must apply for one IFTA license for your entire fleet. You must obtain one set of IFTA decals for each qualified motor vehicle that you operate in more than one IFTA member jurisdiction. Your IFTA license and decals are good for the calendar year, and they must be renewed annually.

Reporting

The reporting period is consistent with the calendar quarterly periods of January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31. The returns are due the last day of the month following the end of the quarter. Your fuel tax license (account) may be revoked if you fail to file fuel tax reports, fail to pay all fees or do not follow our record keeping requirements. Do not operate vehicles in your fleet while your license is revoked. All IFTA member jurisdictions and law enforcement agencies will be notified of this action. Vehicles operating after revocation/suspension will be subject to a citation.

Record Keeping

Adequate record keeping is important to the carrier when seeking a refund or credit for tax-paid fuel, and is equally important to the Department to ensure compliance with the reporting and payment of all tax liabilities. Every licensee shall maintain records to substantiate information reported on the quarterly tax report. These records must be maintained for a period of four (4) years from the due date of the return or the date that the return was filed, whichever is later. Records must be made available upon request by any member jurisdiction. A licensee's records should be maintained at a location in West Virginia. If these records are not maintained in West Virginia or are not made available in West Virginia, an auditor's travel expenses will be billed to the licensee upon completion an audit.

License Cancellation

You may cancel your IFTA account when you are no longer operating qualified motor vehicles via interstate. To request the cancellation of your fuel license, complete the quarterly tax report for the last operational quarter. On the report, mark your request for cancellation and give the date of closure. If you sell your business, the FTA Unit must be notified in writing immediately, so that the existing license can be cancelled and a proper license issued to the new owner. A new application form is needed to reactivate your canceled account. You must return the IFTA license, remove the decals from the cab of the truck, and file any required tax returns. IFTA decals MUST be removed from vehicles prior to the closure or sale of a business or sale of a vehicle. All decals, both used and unused, must be returned. You may not sell or transfer decals and you may not receive or purchase decals from anyone other the Division of Motor Vehicles.