North Carolina IFTA Requirements

North Carolina IFTA State Tax Overview

- Updated October 13, 2020 - 8.00 AM - Admin, Trucklogics

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

Read through this page to explore everything related to the State of North Carolina 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 North Carolina IFTA?

A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of 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
  • 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 when used exclusively for personal pleasure by an individual.

2. New North Carolina IFTA Fuel Tax Accounts

You will need to complete a North Carolina application form and submit by mail, fax or in person to the Department of Revenue. There is no fee for decals. You will need one set per qualified vehicle. Incomplete applications will be returned, which will delay processing. You should receive your decals within 4-5 business days. Same day decals are available when you apply in person.

3. North Carolina IFTA Renewals

Renewal applications must be completed by mail or online

4. Quarterly North Carolina IFTA Returns

A North Carolina quarterly IFTA return must be filed by the due date:

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

*If the due date falls on a Saturday, Sunday or legal holiday, the next business day is considered the tax reporting filing due date.

Note: An North Carolina IFTA fuel tax report must be filed even if no fuel was used

5. North Carolina 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 .4167% per month. Even if you have a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax due and is calculated beginning the day after the due date of the return for each month, or fraction of a month, until paid.

6. North Carolina IFTA Audits

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

Filing North Carolina IFTA fuel tax can be tedious and time consuming. For more details, see www.dor.state.nc.us or let us take the paperwork out of your way by using our North Carolina Quarterly IFTA Filing Services! Our quarterly filing packages start at $75. (Contact us for multiple vehicle pricing.)

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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