Alabama IFTA Requirements

Alabama IFTA State Tax Overview

- Updated September 10, 2020 - 8.00 AM - Admin, Trucklogics

The State of Alabama is a member of the International Fuel Tax Agreement (IFTA).

Read through this page to explore everything related to the State of Alabama’s registration and renewal process of IFTA.

To offer a comprehensive understanding, we have listed the IFTA reporting requirements, the penalty imposed, and links to other
important resources.

1. Who Is Required To Register for Alabama IFTA?

If you own a qualified motor vehicle in Alabama, you must register for IFTA filing in the state. A qualified motor vehicle is a motor vehicle used, designed, or maintained to transport persons or property having:

  • Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
  • Having three or more axles regardless of weight; or
  • It is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.

Qualified Motor Vehicles do not include recreational vehicles unless they are used in conjunction with any business endeavor. Recreational vehicles are vehicles such as motor homes, pickup trucks with attached campers, and buses used exclusively for personal pleasure by an individual.

2. How Do I Apply for New Alabama IFTA Fuel Tax Accounts?

You will need to complete an Alabama IFTA application form and submit it to the MCS office. Incomplete applications will be returned, which will delay processing.

There is a $17 fee for each set of decals per each qualified vehicle. Once the application is approved, credentials will be mailed within 30 days. Same day decals are available when you apply in person.

3. How Do I Apply for New Alabama IFTA Fuel Tax Accounts?

You will be able to access your IRP renewal application online on your renewal month's first day. IFTA accounts can be renewed starting in December just prior to the registration year.

4. When is the due to file Quarterly Alabama IFTA Returns?

The deadline to file Alabama quarterly IFTA return is as follows:

Alabama Reporting Periods Alabama IFTA Filing Deadlines
January - March April 30
April - June July 31
July - September October 31
October - December January 31

5. Alabama IFTA Penalties

A late penalty of $50 or 10% of the net tax liability, whichever is greater, is assessed on returns received after the filing deadline. Interest is computed on all delinquent taxes due to each jurisdiction at a rate of
1% per month.

Even if you have a net refund, the interest still applies to each jurisdiction for any fuel use tax underpayment. The interest is calculated from the day after the due date of the return until paid.

6. Alabama IFTA Audits

IFTA Alabama audits are used to verify compliance, and base jurisdictions must audit 3% of the IFTA accounts in their state per year. The licensee will be contacted in writing at least 30 days before the audit and must make the required records available at the audit time. IFTA Audits are never fun, but keeping detailed records that include all required information will stress the audit process.

Filing Alabama IFTA fuel tax can be tedious and time-consuming.

For more details, see www.revenue.alabama.gov/motorvehicle or let TruckLogics take the paperwork out of your way by using our Alabama Quarterly IFTA Filing Services!

7. Choose TruckLogics for generating IFTA Reports & managing your business efficiently

The efficient method to stay organized and maintain compliance is with the expertise of cloud-based trucking management software.

All aspects of your business, such as managing dispatches, expenses, invoices, and generating IFTA Reports, can all be handled all in one place.

Start generating your IFTA the easy way today!

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