There is an annual fee which applies to the California IFTA license. This fee amounts to $10.00. In addition to this fee, there is a $2.00 per-set charge for annual IFTA stickers. Each qualified motor vehicle you operate in IFTA jurisdiction needs one, unlike the IFTA license which covers all qualified vehicles in your name.
Your IFTA Tax return must have a postmark date on or before the due date. If your due date falls on a weekend or legal holiday, the next business day accounts for the final filing date. If your IFTA Tax return is not filed by its due date, you may be subject to interest and penalty charges.
Tax Return Reporting Quarters Due Dates
January thru March April 30
April thru June July 31
July thru September October 31
October thru December January 31
In reference to IFTA exemptions, there is a long list available which states terms in which you do not have to pay for IFTA Fuel tax. Included in this list are Alaska, Hawaii, District of Columbia, Yukon Territory, Nunavut, and all of Mexico. Any number of miles driven in these locations are known as “Non-IFTA Miles”.
It is required you attach one sticker to each side of the vehicle’s cab, in the bottom rear corner. For buses, please attach one sticker on each side, no further back than the rear of the driver’s seat, at eye level from the ground. If you do not display the identification stickers in the necessary locations, you may be subject to the purchase of a fuel trip permit, a citation, a penalty, a fine, and possible seizure and sale of your vehicle.
Most IFTA stickers for a particular year are similar if not exactly the same —you may place any set of decals you are issued on any qualified vehicle in your IFTA fleet.
Note to transporters, manufacturers, dealers, and drive-away operators: If you deliver a new or used qualified vehicle across state lines to the owner and you do not obtain a fuel trip permit for the delivery, you may temporarily display decals on the qualified vehicle’s cab in a visible manner rather than permanently attaching them to the cab.
You should register with California as your base jurisdiction if all of the following apply:
Your qualified motor vehicles are based in California for vehicle registration with the California Department of Motor Vehicles (DMV);
You report to and perform operations from a physical place of business in California, not including PO Box, mail drop address, or agent address boxes.
Your fleet’s registered motor vehicles travel on California highways; and
You maintain the operational control and records for your registered motor vehicles in California or you can make those records available in the state.
A motor carrier permit is a document the DMV’s Motor Carrier Permit Branch issues. The permit is proof of registration for the motor carrier with the DMV of their California Identification number. Furthermore, the permit verifies the motor carrier has met all of the official requirements to commercially operate motor vehicles on California’s highways. The permit has information specific to the motor carrier (e.g., name, mailing address, CA#, and effective/expiration dates of the permit).
A Seasonal MCP, also referred to as a Seasonal Permit, can be issued to an intrastate motor carrier operating on a “For-Hire” basis for a time period of no less than 6 months, but no more than 11 months, in a twelve month duration. Seasonal carrier fees are based on the size of the fleet, and are encompassed of the Safety Fee plus one twelfth of the Uniform Business License Tax (UBLT) for each month the MCP is valid, and the full CIF. Seasonal carriers will pay the CIF only once in their seasonal term. Extensions are available and can be requested for a fee of $5 plus one-twelfth of the UBLT based on the fleet size, per additional month of operation in the seasonal term. A seasonal MCP cannot be issued to an Interstate motor carrier.
An MCP may be suspended when any of the following actions/activities occur:
• Failure to pass BIT inspection by the CHP.
• Failure to comply with CSAT requirements of federal law as described in Subdivision (a) of CVC Section 34520.
• Failure to make copies of CSAT results and other records available to CHP as required by Subdivision (b) of CVC Section 34520.
• Knowingly leasing, operating, dispatching or otherwise utilizing vehicles from a carrier whose motor carrier permit is suspended, when the suspension is based wholly or in part on the failure of the motor carrier to maintain any vehicle in safe operating condition.
• Failure to be enrolled in the EPN program.
• Suspension and/or revocation of an owner-operator’s driver license.
• Failure to maintain liability and/or worker’s’ compensation insurance.
The amount your MCP application will cost you is based on the type of motor carrier operation, for example for hire or private, and the number of power units in a motor carrier fleet. Included in the motor carrier fleet are all power units that are owned, leased, and/or operated by the motor carrier.
Preliminary MCP application fees are usually based on the actual mileage that is driven inside of California for motor carriers. Even though the CIF is not apportioned and is fully due. If you are an Interstate motor carrier you are issued a Non-Expiring MCP and are not mandated to pay renewal fees, which includes the CIF.
All fees applicable to the type of motor carrier operation are due upon application for an MCP.
Motor carriers who have U.S. operating authority are entitled to receive what is called a “Non-Expiring” Motor Carrier Permit from California DMV.
The Non-Expiring means exactly that, there is no annual renewal fee paid to DMV as long as the motor carrier is current with payment of their Unified Carrier Registration (UCR) fee.