Rules and Laws
Laws governing motor carriers in Georgia are found in the Official Code of Georgia,
Title 48, Chapter 9. In January 1996, Georgia became a member of the International
Fuel Tax Agreement (IFTA) (Georgia Code 48-9-19). This places interstate motor carrier
operations under the IFTA Articles of Agreement. You will receive a copy of the
IFTA Procedures Manual upon registering. For additional copies, contact the Motor
Fuel Tax Unit at (404) 656-4055.
II. What is IFTA?
IFTA is an agreement between all the US states except Alaska and Hawaii and most
of the provinces/territories of Canada. The purpose of this agreement is to establish
and maintain the concept of one fuel use license and one administering base jurisdiction
for each licensee. The licensees base jurisdiction will be the administrator
of this agreement and execute all the provisions with respect to the licensee.
III. Who Needs an
Any qualified motor vehicle engaged in interstate commerce that is based in Georgia
and is not IFTA registered in another jurisdiction must register and file reports
and payments covering all jurisdictions with Georgia.
A qualified vehicle is one designed or maintained to transport persons or property
Has tow axles and a gross vehicle weight or registered gross vehicle weight exceeding
26,000 pounds or 11,797 kilograms.
Has three or more axles, regardless of weight
Is used in combination when such combination exceeds a gross vehicle weight of 26,000
pounds or 11,797 kilograms
The following vehicles should not register with the Motor Fuel Tax Unit: school
buses; federal, state or local government vehicles; transit buses; and other qualified
vehicles used exclusively within Georgia. Additionally, Recreational Vehicles such
as motor homes, pickup trucks with attached campers, and buses when used exclusively
for personal pleasure by an individual are exempt.
IV. Types of
Licenses and Permits
There is only one Motor Fuel Use Tax License and one Motor Fuel Use Tax Permit issued
by the Revenue Department. The license is the annual IFTA license. The permit is
a temporary ten-day permit. The annual IFTA license is issued with two decals and
an IFTA license. One decal must be attached on or near the doors on each side of
the cab. One license is issued to the motor carrier registering the vehicle. A copy
of this license must be maintained in each vehicle since it identifies which company
or person has registered the vehicle. The IFTA license is valid from the date of
issuance until the last day of the year, or until the Commissioner suspends or revokes
it. (Note: a carrier in the process of renewing for the next year may operate for
the first 60 days of the new year on the prior license while the renewal is processed).
This license requires the registrant to submit quarterly IFTA fuel use tax reports.
A Temporary Permit is issued for each unregistered motor vehicle that is entering
the state. A vehicle that is IFTA registered in any jurisdiction does not
need a temporary permit even if Georgia was not listed on the IFTA registration
as a state normally traveled. The Temporary Permit will allow the specific vehicle
it is issued for to travel in the state for ten consecutive days as shown on the
face of the permit. The Temporary Permit must be carried in the vehicle it was issued
to during this period. There are no fuel use tax reports to be filed with this type
In addition to the above, the Commissioner may authorize a motor vehicle to operate
in the state in an emergency without an annual license or temporary permit. This
emergency authority is granted by letter or facsimile message and should not exceed
30 days. The letter must be carried in the vehicle.
V. Report Requirements
Motor carriers who obtain annual licenses are required to submit quarterly fuel
use tax reports (IFTA Forms 100 and 101). The forms will be mailed during the last
week of the reporting quarter and are due back by the end of the following month.
These reports are required whether or not you had any operations for that quarter.
The report will cover operations in all IFTA jurisdictions. Any money due will be
included. The Revenue Department will disseminate the data and any money due to
the other jurisdictions. Any remitted money must be in US currency.
The road use tax imposed is based on the road use tax and surcharge, if any, of
each jurisdiction. It is based on the number of gallons used in that jurisdiction.
Credits for over purchases in one jurisdiction may be used to offset under purchases
in another. These credits and debits are calculated at the road use tax rate where
the purchase was made or the debit incurred. Assistance in completing these reports
will be provided by the Motor Fuel Tax Unit, Motor Carrier Section (404) 656-4055.
VI. How to Obtain
a License or Permit
Annual licenses may be obtained from the revenue Department or through a permitting
service or a professional preparer. Licenses are ordered through the Department
by submitting an application and appropriate fees to the TAXPAYER SERVICES DIVISION
Unit. The cost, including the decals and license, is three dollars per vehicle.
Permitting services and preparers will normally charge an additional processing
fee. If a permitting service or a professional preparer signs the application for
you, you must provide them with a power of attorney.
Ten-day temporary permits are obtained through permitting services. The cost is
sixteen dollars plus the permitting services processing fee.
VII. Enforcement Regulations
It is unlawful to operate a qualified vehicle that should be registered without
carrying an IFTA license and decals or a ten-day permit (OCGA 48-9-38). If any vehicle
is operated in violation of the registration provisions of the Code Section, the
motor carrier is subject to a penalty of not less than $25.00 per incident (OCGA
Whenever any IFTA licensed motor carrier fails to file an IFTA return as required,
he shall be subject to a penalty of $50.00 for each failure. Further, he will be
required to file the returns before his license will be renewed. Whenever any IFTA
motor carrier fails to pay any portion of the road use tax owed, he shall be subject
to a penalty of $50.00 or 10% of the amount owed, whichever is greater. Interest
on the unpaid taxes will accrue at the rate of 1% per month or portion thereof.
The Department may require all back taxes, penalty and interest to be paid before
renewing an IFTA carriers license.