2823, Michigan IFTA Fuel Tax License Application - FormSend

2823, Page 3Instructions for Form 2823, International Fuel TaxAgreement (IFTA) License ApplicationComplete this application only if you are a newMichigan IFTA applicant or if you are an IFTAlicensee requesting additional fuel decals.Renewal applications are pre-identified and mailedaround the middle of October each year. Pleaseindicate in the boxes provided at the top of form2823 whether this is a new application or you areordering additional decals. Please allow 30 daysfor processing this application.New applicants must complete all sections of theIFTA application.Applicants for additional decals need only completelines 1, 2, 3, 6 and 17 plus sign and date the application.GENERAL INFORMATIONIFTA credentials are required for all "QualifiedMotor Vehicles" traveling in interstate commerce. A"Qualified Motor Vehicle" means a motor vehicleused, designed, or maintained for transportation ofpersons or property and:1. having two axles and a gross vehicle weight or aregistered gross vehicle weight exceeding 26,000pounds;2. having three or more axles regardless of weight;or3. used in combination when the weight of suchcombination exceeds 26,000 pounds gross vehicleweight or registered gross vehicle weight.Exempt vehicles include recreational vehicles notused in any business endeavor and vehicles ownedby the U.S. government.IFTA requires motor carriers based in Michigan andoperating qualifying vehicles in Michigan and atleast one other IFTA jurisdiction to obtain a MichiganIFTA license and decals which will be honoredin all IFTA jurisdictions. After licensing, the motorcarrier will file with the State of Michigan onemotor carrier fuel tax report which will reflect theiroperations in all IFTA jurisdictions. All states in thecontinental United States and most Canadianprovinces are members of IFTA. The District ofColumbia is not a member of IFTA.Michigan is your base jurisdiction for IFTA licensingand reporting if you:• Have an established place of business in Michiganfrom which motor carrier operations areperformed;• Maintain the operational control and operationalrecords for qualified motor vehicles in Michiganor can make these records available in Michigan;• Have one or more qualified motor vehiclesbased in Michigan for vehicle registration purposes(registered with the Michigan Secretary ofState);• Have one or more qualified motor vehicleswhich actually travel on Michigan roads; and• Operate in at least one other IFTA jurisdiction.If you have any questions, contact the IFTASection at (517) 636-4580. Deaf, hearing orspeech impaired persons should call (517) 636-4999 (TTY). Fax: (517) 636-4593.Line InstructionsLines not listed here are explained on the form.Line 1: Enter the license year for which you needIFTA credentials.Line 2: Enter your federal employer identificationnumber (FEIN) or your TR number issued by theMichigan Department of Treasury. If you do nothave an FEIN or TR#, skip to Line 3.Line 3: If you did not enter an FEIN on line 2, youmust enter the Social Security number of a companyofficer, owner or partner.Line 4: Enter your United States Department ofTransportation Number.Line 5: If you are registered under the InternationalRegistration Plan (IRP), enter the number assignedto your company by the Michigan Secretary ofState's Office.Line 6: Enter the legal name and address of yourbusiness.

2823, Page 4Line 7: Enter the name, business telephone andhome telephone numbers of an individual in yourorganization we may contact if necessary. Thisperson should be an officer, owner, partner or arepresentative with Power of Attorney.Line 8: Enter the month and year you startedoperating qualifying vehicles in the State of Michigan.Line 12: Check the box that best describes theownership of your business.Line 14: Explanation of certain fuel types are asfollows:A-55: Means water phased hydro carbon fuel.E-85: Means a mixture of 85% ethanol and 15%gasoline.Ethanol: Commonly called grain spirits or grainalcohol.LNG: Liquified Natural Gas.M-85: Means a mixture of 85% methanol and 15%gasoline.Methanol: Commonly called wood alcohol.Biodiesel: A diesel fuel blend containing at least5% biodiesel.Indicate all fuel types consumed in your qualifyingvehicles in the state of Michigan and any otherIFTA jurisdictions in which you operate. Pleasecheck all that apply, even though that fuel type maynot be regulated in the various jurisdictions inwhich you operate.Line 15: Check the box to the left of every jurisdictionyou will be operating in, even if that jurisdictionis not an IFTA member. All jurisdictions youcheck will appear on your IFTA return.Line 16a: If you answer "Yes" be sure to completethe address information for the lessor and lessee onlines 23a and 23b.Line 17: Enter the number of IFTA decal sets youwill need for your fleet. Each of your power unitswhich operate in two or more IFTA jurisdictionswill need a decal set.Lines 22a and 22b: Each new applicant mustprovide this information. Failure to provide therequested information may delay the processing ofthe application and the issuance of the license untilsuch time as the information is received. Attachadditional sheets if necessary. If information haschanged since your original application you mustupdate this information.Lines 23a and 23b: If you answered "Yes" toquestion 16a, complete lines 23a and 23b.Before you mail your application, review it carefully,to ensure that it is complete. Allow 30 daysfor processing.Once you are licensed as an IFTA carrier you arerequired to file quarterly IFTA tax returns. Returnsare due on April 30th, July 31st, October 31st andJanuary 31st.A pre-identified return will be sent to you eachquarter. Blank returns are also available on our Website at www.michigan.gov/businesstaxes.Failure to file the required tax returns will be causefor revocation of your IFTA license.If you have any questions, please write to:Customer Contact Div., Special TaxesP. O. Box 30474Lansing, MI 48909-7974You may also reach us by phone at (517) 636-4580or fax at (517) 636-4593.Michigan’s International Fuel Tax AgreementInformation Manual (form 2838) is available on ourWeb site at www.michigan.gov/businesstaxes.Select the IFTA/Motor Carrier Taxes link. You mayalso obtain a copy by calling (517) 636-4580.