法规速查Regulation Navigator
先看懂要求，再查清依据。Understand the rule. Find its source.
部分资料含历史版本或来源限制。收录日期不代表现行性已复核；请先核对每项官方来源、版本和适用范围。Some records contain historical versions or source limitations. Capture dates do not establish a review of current requirements; check each official source, edition and scope before use.
法规索引Regulation index
按中文名称了解每条管什么，再展开查看解读与官方原文。Browse by subject, then expand an entry for available explanations and official text.
International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting StartedInternational Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting Started
适用于以加州为基础辖区、涉及 IFTA 或州际柴油使用税的运营人。车辆是否属于 qualified motor vehicle，须查阅正式定义；本页不计算个人应缴税款。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.
按行驶范围和燃料类型确定所需许可Determine licensing from travel and fuel
- 具体要求What the rule requires
- CDTFA 区分仅在加州、加州与墨西哥之间，以及加州与其他 IFTA 辖区之间的运营。仅在加州运行，不需要 IFTA 或 Interstate User Diesel Fuel Tax 许可。跨境、跨州时，则须结合燃料类型，确定适用的 IFTA、州际柴油许可或有效的燃油单次行程许可；车牌和 MCP 不属于燃油税许可。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
使用固定来源版次；适用日期与例外以原文及历史沿革为准。Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
随车携带许可，按账户要求季度申报Carry credentials and file for active accounts
- 具体要求What the rule requires
- IFTA 年度许可覆盖一月至十二月，每辆合格车辆携带副本，驾驶室两侧各贴一枚相应贴花，并按年续办。已负有申报义务的账户，即使该季度未出加州或完全没有行驶，也须按规定申报；通常截止于季度结束后下一个月的最后一天，周末或法定假日顺延下一工作日。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.
使用固定来源版次；适用日期与例外以原文及历史沿革为准。Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
里程和加油凭证配对保存Match distance records with fuel receipts
- 具体要求What the rule requires
- 记录一般须保存四年，从季度申报截止日或实际申报日中较晚的一天起算，这是 CDTFA 的通常要求；其他辖区可能要求更久。行程记录应包括日期、路线、里程表读数、各辖区及总里程、应税和非应税使用情况。加油凭证应留有日期、卖方、数量、燃料种类及加注车辆等信息；自有储油设施还须满足额外记录要求。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.
使用固定来源版次；适用日期与例外以原文及历史沿革为准。Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
官方说明 · 英文OFFICIAL GUIDANCE · ENGLISH
International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting StartedInternational Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting Started
官方来源快照；不代表已核对现行汇编及后续修订。请核对来源版本。Official-source snapshot; current consolidated law and subsequent amendments have not been verified.
展开英文原文Read the English original收起英文原文Hide the English original
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
Licenses and Permits Required
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.
International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting Started 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 Gasoline, including gasohol California and at least one other IFTA jurisdiction that taxes interstate carriers for these fuel types. Electricity/Hydrogen
Notes
For more information on fuels subject to the use fuel tax, view the Use Fuel Tax Guide.
Obtaining Your IFTA License
You may register for an IFTA license through our online services webpage. The online application requires basic information about your business and operations.
Please be sure to provide all information requested, including:
All vehicle information. Your social security number or federal employer identification number (FEIN). Corporations, limited liability companies (LLCs), and partnerships must provide their FEIN. Your driver's license number. Your Department of Transportation (DOT) number.
Once we process your application and validate the information provided, you will receive your IFTA license and temporary decals (until you receive your permanent decals in the mail) that will entitle you to travel in all IFTA jurisdictions.
We may not issue you an IFTA license or decals if you were previously licensed in another IFTA member jurisdiction and your license was revoked or suspended by that jurisdiction. In addition, we will not issue a license or decals if we find that your application contains misrepresentations or misstatements.
IFTA Temporary Decals Permits
Once we process your application for an IFTA license and decals, we will issue a license and temporary decal permit for use until you receive your license and decals in the mail.
You must print out and place the temporary decal permit (for each vehicle registered) and a copy of your IFTA license in the qualified motor vehicle for which the decal was ordered. The temporary decal permit is valid only for that vehicle. We will issue you a temporary decal only if your account is in good standing.
Once you obtain the temporary decal permit, the vehicle is considered part of your IFTA fleet, and all miles driven and all fuel consumed by the vehicle during the period it operated on a temporary decal must be reported on your IFTA Quarterly Fuel Use Tax Return.
Once you receive your annual license and decals by mail and have affixed them on your qualified motor vehicle, you may discard the temporary decals.
IFTA License and Decals
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.
IFTA License and Renewal Fees
To maintain your IFTA account active, your IFTA license and decals must be renewed annually. The table below shows the annual renewal fees.
International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting Started Categories Fee Annual License Fee $10 IFTA decals (one set for each qualified motor vehicle) $2 per set
Interstate User Diesel Fuel Tax License
Once you register with us online, print out your Interstate User Diesel Fuel Tax License and make copies of the license so that one copy is carried in each qualified motor vehicle. See the Interstate User Diesel Fuel Tax page for more information.
Tax Rates
Visit the Tax Rates—Special Taxes and Fees webpage to view current and historical fuel tax rates.
Returns
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.
As you input your total miles and total gallons online, our system will calculate the tax you owe, or credit due to you for tax paid on fuel. If you have paid more tax than is owed, the overpayment will be refunded.
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.
You may be required to file other returns or reports with us. Listed below are the applicable tax returns required by each filer type. Returns are available to file using our online services webpage.
International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax: Getting Started License Required Type of Filer Form Number Tax Form Title Interstate User Diesel Fuel Tax License Interstate User Diesel Fuel Interstate User Diesel Fuel Tax Return
Declaración de Impuestos Sobre el Combustible Diesel para Usuarios Interestatales IFTA License IFTA No form number International Fuel Tax Agreement (IFTA) Quarterly Fuel Use Tax Return
Notes
We have developed an Excel template to help you file your Jurisdiction Schedule via our online services. You will be able to upload this file when filing your return online.
Billing for Tax Due When a Return is Not Filed
If for any reason you do not file your tax return, we will issue a department-assessed billing based on the best information available to us.
If you do not file your tax return we may calculate an assessment based on your filing history, or an estimation of the fleet's liability based on an industry average miles per gallon (MPG) and industry average miles per qualified motor vehicle, plus applicable penalties and interest. In addition, we will not allow credit for tax paid fuel will be allowed in the assessment. If you believe that the billed amount is erroneous or excessive, it is your responsibility to provide factual evidence showing you owe less tax than what we calculated.
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.
依据关联的官方原文及官方项目说明起草。中文和英文解读均为 CTAC AI 辅助工作稿，未经人工审核；教学案例不是实际会员记录。采集日期不是法规生效日期。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.
中文为 CTAC 白话说明，不是官方译文，也不构成个案法律意见。请先核对适用范围、来源版本与最新官方通知。CTAC plain-language explanations are not official translations or case-specific legal advice. Check scope, source editions and current official notices.