IFTA Base Jurisdiction

Definition

The IFTA base jurisdiction is the single state or province where a carrier is licensed under the International Fuel Tax Agreement. Selection criteria require that the carrier (1) maintains operational control and records, (2) accrues mileage in the jurisdiction, and (3) has at least one qualified motor vehicle registered there. The base jurisdiction issues the IFTA license and decals, processes quarterly returns, and audits the carrier on behalf of the entire 58-jurisdiction agreement. A carrier may have only one IFTA base jurisdiction at any time. Changing base jurisdictions requires notifying both the old and new jurisdictions during a transition window.