Code of Maine Rules
29 - DEPARTMENT OF THE SECRETARY OF STATE
250 - BUREAU OF MOTOR VEHICLES
Bureau of Motor Vehicles
Chapter 165 - THE ADMINISTRATION OF THE INTERNATIONAL FUEL TAX AGREEMENT AND THE INTRASTATE FUEL TAX PROGRAM
Section 250-165-B - SYNOPSIS

Universal Citation: 29 ME Code Rules ยง 250-165-B
Current through 2024-38, September 18, 2024

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.

Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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