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Recent Changes To The International Fuel Tax Agreement (IFTA)

June 2003

Effective January 2003

The IFTA Articles of Agreement (Section R227) now includes the United Mexican States in the definition of a jurisdiction.

The IFTA Articles of Agreement (Section R655.200) now more completely describes the two-month grace period and the credential display requirements during the grace period. During the January and February grace period, carriers must display either valid current year or prior-year license and decals from the jurisdiction in which they were operating or a valid single-trip permit from the jurisdiction in which they are operating.

The IFTA Audit Manual (Section 690.200) now requires a jurisdiction that has completed an audit of a carrier to furnish the Licensee Audit Report to all affected jurisdictions within 45 days of the audit being finalized. An affected jurisdiction is any jurisdiction in which the carrier reported or accrued miles/kilometers or fuel. An audit is finalized when the auditing jurisdiction issues the carrier a notification of assessment, which triggers the right to appeal such assessment. The audit is not considered finalized before the notification of assessment is issued to the carrier and the formal appeals process begins.

Effective July 2002

The IFTA Articles of Agreement (Section R840) now clearly states that a carrier may include the fuel purchases and travel by qualified motor vehicles operated exclusively within the jurisdiction by obtaining IFTA decals for the intrajurisdictional vehicles. Once decaled, an intrajurisdictional vehicle must be reported until either the decal expires or the vehicle is no longer under the licensee's authority.

The IFTA Audit Manual (Sections A630 and A650) now requires that an auditor conduct an opening conference and closing conference with the carrier being audited. If either conference is not held, the auditor must document the reason.

The IFTA Articles of Agreement, Procedures Manual and Audit Manual are online at

The Texas IFTA Guidebook is online at