20 / IFTA, FUEL PERMITS AND TAX RECORDS
IFTA、燃油许可与税务记录IFTA, fuel permits and tax records
燃油买在哪个州，与车辆在哪些州使用燃油，是两组都要留存的信息。下面用一个没有跨州行驶的季度，说明已有 IFTA 账户为何仍需核对申报和记录。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.
燃油买在哪个州，与车辆在哪些州使用燃油，是两组都要留存的信息。下面用一个没有跨州行驶的季度，说明已有 IFTA 账户为何仍需核对申报和记录。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.
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 须另核正式定义，本页不提供个人税款计算。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.
先弄清这几条要求Start with these requirements
先按行驶范围和燃料类型确定许可Determine licensing from travel and fuel
- 具体要求What the rule requires
- CDTFA 区分只在加州运行、加州与墨西哥运行，以及加州与其他 IFTA 辖区运行。只在加州运行不需要 IFTA 或 Interstate User Diesel Fuel Tax 许可；跨境、跨州情形要结合燃料类型核对 IFTA、州际柴油许可或有效燃油单次行程许可，不能把车牌或 MCP 当作燃油税许可。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.
证照随车，已开账户按季度申报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
- CDTFA 一般要求从季度申报截止日或实际申报日二者较晚者起保存记录四年；其他辖区可能更久。记录覆盖行程日期、路线、里程表、各辖区及总里程、应税与非应税使用，并保存加油日期、卖方、数量、燃料种类和加注车辆等凭证；自有储油设施还有额外记录要求。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.
教学例子WORKED EXAMPLE
这个季度没出州，还要申报吗？No interstate trips this quarter—still file?
教学示例：一家已持 IFTA 许可的车队，一个季度只在加州运营，误以为可以不交季度申报。Illustrative example: an IFTA-licensed fleet operates only in California for one quarter and assumes no quarterly return is needed.
区分新申请与已持证账户Separate eligibility from an existing account
只在加州运营是否需要新办 IFTA，与现有账户是否要交本期申报，是不同问题。先查账户状态与待申报期间。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.
按记录申报File from records
整理本季度车辆里程与燃油数据，按账户要求申报；没有交易也不自行把申报义务取消。Reconcile fleet mileage and fuel records and file as required for the account; do not assume inactivity cancels filing duties.
不要用“没有跨州”推导“没有申报”；账户义务和车辆行驶记录应分别核对。Do not infer no filing duty from no interstate travel; check account obligations and travel records separately.
实际工作中，最容易弄错的地方Common mistakes in day-to-day work
常见误会：所有卡车税费是一张表Misconception: one form covers every truck tax
本页只整理 IFTA／州际柴油使用税入门信息。IRP 是登记分摊；联邦重型公路车辆使用税另有规则，不能把 IFTA 贴花当成它们的缴费证明。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.
完整原文与来源Full text and sources
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.
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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.