29- 250 C.M.R. ch. 165, § B
IFTA
This rule establishes and defines the State of Maine's participation in the International Fuel Tax Agreement (IFTA). IFTA is a base state fuel tax agreement requiring that a licensee license with its home (base) jurisdiction for fuel tax licensing and reporting for all member jurisdictions. The licensee makes one annual application; is issued one set of fuel decals per truck; and makes one quarterly fuel tax return covering travel in all IFTA jurisdictions. The base jurisdiction collects the licensee's taxes and transmits them to the appropriate member jurisdictions. The base state is responsible for all accounting and auditing. Licensee tax reporting is done on a fleet basis.
Intrastate
Anyone with qualified vehicles, but not operating in at least two IFTA jurisdictions is subject to intrastate fuel use requirements. Intrastate carriers must complete an annual application.
Each licensee must display a fuel use decal on the driver's side door of each qualified motor vehicle operating in Maine. Intrastate licensees are subject to the same record keeping requirements as IFTA licensees; however intrastate licensees may be exempted from fuel tax reporting requirements.
Licensees with IFTA qualified and intrastate vehicles.
Licensees with both IFTA qualified and intrastate vehicles are subject to IFTA record keeping and reporting requirements unless arrangements are made to establish completely separate fleets for fuel tax licensing.
Dual Registration
Licensees may have both an intrastate account and an interstate IFTA account.
Licensees with both interstate and intrastate qualified vehicles may establish separate interstate and intrastate accounts. Licensees opting to maintain separate interstate and intrastate fleets must separate records accordingly.
29- 250 C.M.R. ch. 165, § B