20 / IFTA, FUEL PERMITS AND TAX RECORDS
IFTA, fuel permits and tax records
Where fuel is purchased and where the vehicle uses it are separate records to preserve. A quarter without interstate trips illustrates why an existing IFTA account still needs filing and record checks.
Where fuel is purchased and where the vehicle uses it are separate records to preserve. A quarter without interstate trips illustrates why an existing IFTA account still needs filing and record checks.
California-based operations involving IFTA or interstate diesel-use tax; confirm the formal qualified-motor-vehicle definition separately. This page does not calculate an individual tax liability.
Start with these requirements
Determine the applicable fuel-tax credentials from travel jurisdictions and fuel type
- What the rule requires
- CDTFA distinguishes California-only travel, California/Mexico travel, and travel between California and other IFTA jurisdictions. California-only operation does not require an IFTA or Interstate User Diesel Fuel Tax license. For cross-border/interstate operation, check fuel type and the applicable IFTA license, interstate diesel license or valid fuel trip permit; plates and an MCP do not establish fuel-tax licensing.
Depending on your business activities, you may need to register with us for multiple fuel tax licenses, permits, and accounts.
California fuel tax licensing requirements vary depending on where you travel and which fuel you use to power your vehicles. The chart below reflects situations when you would either license your vehicles under the International Fuel Tax Agreement (IFTA) or have a valid California Fuel Trip Permit. If you operate a vehicle whose travel is solely in California, you do not need an IFTA or Interstate User Diesel Fuel Tax License.
The following table displays the licenses and permits for the IFTA and Interstate User Diesel Fuel Tax Programs. See the Interstate User Diesel Fuel Tax and IFTA pages for more information.
IFTA and Interstate User Diesel Fuel Tax License or Permit Requirements Vehicle Powered by: Vehicle Travels in: License/Permit Requirement Diesel, including but not limited to water-emulsified diesel, biodiesel, and renewable diesel California and Mexico Interstate User Diesel Fuel Tax License or California Fuel Trip Permit Diesel, including but not limited to water-emulsified diesel, biodiesel, and renewable diesel California and at least one other IFTA jurisdiction IFTA License or California Fuel Trip Permit Alternative/use fuel Gasoline, including gasohol California and at least one other IFTA jurisdiction that taxes interstate carriers for these fuel types. Electricity/Hydrogen
Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
IFTA: carry vehicle credentials and file quarterly as required for the account
- What the rule requires
- An annual IFTA license covers January–December; each qualified vehicle carries a copy and displays a decal on each side of the cab, with annual renewal. Accounts required to file must do so even without out-of-state travel or any travel that quarter. Returns are normally due on the last day of the following month, extended to the next business day for weekends or legal holidays.
We will mail you one annual license, valid for the calendar year (January through December), to cover all qualified motor vehicles you operate in IFTA jurisdictions (your “IFTA fleet”). You are required to make copies of the license so that one copy is carried in each qualified motor vehicle.
We will also send two decals for each qualified motor vehicle in your fleet. One decal must be placed on the exterior portion of the passenger side of the cab. The second decal must be placed in the same position on the driver's side. For buses, please attach one decal on each side, no further back than the rear of the driver's seat at eye level from the ground.
To maintain your IFTA account active, your IFTA license and decals must be renewed annually. The table below shows the annual renewal fees.
You must file your tax return each quarter for your entire fleet through our online services webpage even if you do not travel outside of California or do not travel at all during the reporting period.
All applicable returns must be filed even if no transactions occurred during the reporting period. Filings are due on the last day of the month following the reporting period. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. Any amounts due must be paid by 12:00 a.m. (midnight) on the due date to be considered timely.
Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
IFTA recordkeeping: distance records and fuel receipts
- What the rule requires
- CDTFA generally requires four years of records from the later of the quarterly return due date or filing date; other jurisdictions may require longer retention. Keep trip dates, routes, meter readings, jurisdiction and total distance, taxable/non-taxable use, and fuel records identifying date, seller, quantity, type and receiving vehicle. Bulk storage requires additional records.
Generally, you must maintain records for a period of four years from the due date of your quarterly tax return or the date the return was filed, whichever is later. Some jurisdictions may require you to keep your records for a longer period. If you maintain a bulk storage facility, you must maintain additional records. Records should generally contain:
The date of your trip (starting and ending) Trip origin and destination, which should contain: Both taxable and non-taxable use of fuel Distance traveled for taxable and non-taxable use Distance recaps for each vehicle for each trip and be recapped in a monthly fleet summary Route of travel Beginning and ending odometer reading for the trip Total trip miles or kilometers Miles or kilometers traveled in each jurisdiction Vehicle fleet number Registrant name Receipts for fuel bought and placed in vehicles, which should contain: Date of each receipt of fuel Name and address of the person from whom fuel was purchased or received Number of gallons or liters received Type of fuel Vehicle or equipment into which the fuel was placed
For more detailed information please read Publication 50, Guide to the International Fuel Tax Agreement.
Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
WORKED EXAMPLE
No interstate trips this quarter—still file?
Illustrative example: an IFTA-licensed fleet operates only in California for one quarter and assumes no quarterly return is needed.
Separate eligibility from an existing account
Whether California-only operations need a new IFTA license differs from whether an existing account owes a current return. Check account status and filing periods.
File from records
Reconcile fleet mileage and fuel records and file as required for the account; do not assume inactivity cancels filing duties.
Do not infer no filing duty from no interstate travel; check account obligations and travel records separately.
Common mistakes in day-to-day work
Misconception: one form covers every truck tax
This page addresses IFTA/interstate diesel-use tax basics. IRP concerns apportioned registration, while federal heavy-highway vehicle-use tax has separate rules; IFTA decals do not prove those obligations are paid.
Full text and sources
OFFICIAL GUIDANCE · ENGLISH
International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting Started
International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting Started
- Source edition date
- Not provided
- Captured
Edition noteOfficial-source snapshot; current consolidated law and subsequent amendments have not been verified.
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Drafted from linked official texts and agency guidance. Both language interpretations are CTAC AI-assisted drafts pending human review; examples are illustrative, not member records. Capture dates are not legal effective dates.