1. UDOT
  2. Motor Carrier
  3. Motor Carrier Registration & Credentials
  4. International Fuel Tax Agreement (IFTA)

International Fuel Tax Agreement (IFTA)

IFTA is a base jurisdiction fuel tax program. The program allows carriers to file one fuel report per quarter for all participating IFTA jurisdictions. The base jurisdiction collects the appropriate fuel tax and distributes the tax to the applicable IFTA states or Canadian provinces.

UCA 59-13-502
UCA 59-13-303

QUALIFIED VEHICLES

UCA 59-13-102

For the purposes of fuel tax credentials “qualified motor vehicle” means a special fuel-powered motor vehicle used, designed, or maintained for transportation of persons or property which:

  • has a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;
  • has three or more axles regardless of weight; or
  • is used in a combination of vehicles when the weight of the combination of vehicles exceeds 26,000 pounds gross vehicle weight.

*Qualified motor vehicle does not include a recreational vehicle not used in connection with any business activity.

ADDITIONAL INFORMATION

IFTA Articles of Agreement

For further information: