oregon motor carrier registration & tax manual - Oregon Department ...

Oregon Motor Carrier Registration & Tax Manual
IFTA – Renewal
Current IFTA licensees will be sent a renewal application each year for a new IFTA
license and decals. For most motor carriers, the IRP and IFTA renewals will
be combined. To renew IFTA separately, contact the IFTA Unit at 503-373-1634.
The amount of the license fee will be determined by the number of vehicles being
operated under IFTA, as indicated by the number of pairs of decals requested. The
fee may be increased when vehicles are added during the year, with the additional
amount payable when decals are requested. Licensees qualifying for the farm rate
will pay a fixed amount, regardless of the number of vehicles operated, as long as
more than half of those IFTA-qualified vehicles are Oregon farm-plated. Upon
application, a license will be renewed provided there are no deficiencies on the
account, all of the tax returns have been filed, the applicant is still qualified for an
Oregon IFTA account, and the renewal is accompanied by payment of the license
fee.
THE RENEWAL APPLICATION MUST BE RETURNED TO THE
IFTA UNIT BY DECEMBER 1 ST FOR TIMELY PROCESSING. The
renewal form may also be used to cancel the account when the
licensee does not wish to renew for the next year.
When there has been a change in ownership, the licensee may use the renewal
application to close the account for the original entity, and to request an
application form for a new IFTA license for the new entity. The time to make
changes without incurring additional fees, and to notify the IFTA Unit that a change
in the ownership has occurred, is during the renewal period.
IFTA – Renewal Display Grace Period
The grace period for operating with IFTA decals from the previous year is
the end of February of the following year. The grace period is only for carriers
who are renewing. This is a display period to allow ample time for carriers to place
the credentials on the vehicles. When the IFTA license has not yet been renewed
for the following year, and there are operations in another jurisdiction after
December 31 st on decals from the previous year, the vehicle(s) is subject to
citation in that jurisdiction.
When operating in other jurisdictions during the grace period and the IFTA license
has NOT been renewed, either file a tax return for the 1 st Quarter’s operations with
the IFTA Unit or contact the other jurisdictions directly. Likewise, when the license
is renewed later the same year, tax returns will be required for taxable operations
in all periods between December 31 st and the date of the renewal.
Tax Liability
- 96 - Revised: May 2012