Idaho State Tax Commission

Idaho State Tax Commission

IFTA Licensees

For more information on trucking in Idaho, see trucking.idaho.gov and IFTA, Inc.

You can save time and postage by e-filing your IFTA returns and payments. You can also apply for your IFTA license, complete your annual license renewal, and reorder decals — all online.

Audits

The Idaho State Tax Commission randomly selects IFTA licensees for audit. If you're selected, an auditor will contact you at least 30 days before the audit. IFTA audits are usually conducted along with International Registration Plan (IRP) audits, using the same audit periods. If you have general questions about IFTA or IRP audits, please contact the Audit unit.

The statute of limitations for Idaho licensees is three years, but can be extended by mutual consent. This means that your audit should normally cover a period of three years or less. After the audit, we'll send you a report by mail. We'll also send a summary of the audit findings to any member jurisdiction affected by the audit. Idaho will collect any fuel taxes, penalty, and interest you owe and transmit the funds to the appropriate jurisdictions, or refund any overpayment you're due from Idaho and other member jurisdictions.

Keep accurate records

IFTA rules require Idaho to audit a certain percentage of its accounts each year. This means your chances of being audited are good. You must keep accurate fuel and mileage records to avoid owing more tax. You should have original documents supporting miles traveled in each jurisdiction, as well as original fuel receipts. You must keep these records for at least four years.

Insufficient records

If you don't provide adequate fuel and mileage records to the auditor, the Tax Commission may estimate the amount of your tax due or refund. The estimate can be based on filing history, records from third parties, industry data, or standard rates (such as 4.00 miles per gallon). The estimate will be the final determination, unless you can provide more information to show that it's incorrect.

Request for a redetermination

You can request a redetermination of the IFTA audit results we issued. You must file your request for redetermination in writing within 30 days after the audit report date. If you don't make a request within 30 days, the audit result is final and no further adjustment will be made to the audit findings.

Once you've filed your redetermination request, we'll give you a reasonable period of time to submit more information to support your request. You can appear in person or be represented at any hearing. You can produce witnesses, documents, or other information to support your request for redetermination.

The Tax Commission will send you the results of your redetermination request. You can appeal the Tax Commission's decision to the Idaho Board of Tax Appeals or the Idaho District Court. If you still disagree with the findings, you can request any or all member jurisdictions to audit your records. Each jurisdiction can accept or deny the request. Jurisdictions auditing your records will audit only their portion of your operation. You must make your records available at a place chosen by those member jurisdictions.

Further requests for redetermination of any member jurisdiction findings will proceed under the fuels tax laws of that jurisdiction.

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Last updated Jan. 10, 2012

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