SALT Report 3064 – The Illinois Department of Revenue released the 2014 version of its motor fuel use tax carrier compliance manual. The manual discusses the International Fuel Tax Agreement requirements for interstate commercial motor carriers operating within Illinois.
The manual provides that there are several changes within the IFTA that will take effect in 2014. For example:
- Motor carriers are required to complete all IFTA transactions electronically using the MyTax Illinois system
- Taxpayers that have any outstanding tax liabilities including, individual income tax, business income tax, withholding tax, or sales tax will have their applications denied until their liabilities are satisfied
- The new decals contain “slits.” These slits are a security feature designed to protect the decal number assigned to a specific account. If removed, the decal will be unusable
- There are new reporting requirements for purchases of fuel at tribe-owned retail outlets located on Indian reservations
To obtain or renew your decal, you must file Form MFUT-12 by December 31, 2013. All 2014 decals must be affixed to the vehicle by February 28, 2014. However, in certain situations, IFTA will provide a grace period for those who have submitted a renewal application but have not received their decal. To take advantage of the grace period, the renewal application must be submitted by the December 31, 2013 deadline.
However, no grace period will be offered to motor carriers who submit an application beyond the deadline. Consequently, if you operate a vehicle using a 2013 decal during the grace period and you have not submitted your renewal application, the vehicle may be placed out of service until the account is renewed and you will be subject to additional fees, penalties, and assessments.
Additionally, an application will be denied if the owners, partners, or corporate officers are not clearly identified on Form MFUT-12. Although a tax reporting service or permitting agent is authorized to electronically file a renewal application form, it cannot electronically sign the application or pick up IFTA decals on behalf of the owner, partner, or corporate officer.
Lastly, the manual addresses qualifications, licensing procedures, reporting and record-keeping requirements, audits, and protest procedures.
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