A Quarterly IFTA Tax Return must be filed even if the licensee does not operate or purchase any taxable fuel in an IFTA member jurisdiction during the specific
Complete fuel records of all motor fuel purchased, received, and used in the conduct of its business must be maintained. Separate totals must be compiled for each motor
Reefer fuel is NOT included when filing IFTA when that fuel used to power the refrigeration unit of the trailer. The reefer fuel must always be purchased on