The
Idaho State Tax Commission randomly selects IFTA licensees for audit. If you are 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 questions about IFTA or IRP audits in general, please call the
Audit unit at (208) 334-7536, or e-mail us.
The statute of limitations for Idaho licensees is three years but may be extended by
mutual consent. This means that under normal circumstances your audit should cover
a period of three years or less.
After completing the audit, we will send you a report by certified mail. We will 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 owed by the licensee and
transmit the funds to the appropriate jurisdictions, or refund any overpayment you
are due from Idaho and other member jurisdictions.
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 may 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 the estimate is incorrect.
Hints to Taxpayers
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.
Request for a Redetermination
You may request a redetermination of your IFTA audit results issued by the Idaho
State Tax Commission. 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 have filed your redetermination request, we will give you a reasonable period
of time to submit more information to support your request. You may appear in person
or be represented at any hearing. You may produce witnesses, documents, or other
information to support your request for redetermination.
The Tax Commission will notify you of the results of your request for redetermination.
If you still disagree with the findings, you have two options:
- You may request any or all member jurisdictions to audit your records. Each
jurisdiction may 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 designated by those member jurisdictions.
Any further request for redetermination of any jurisdiction member findings will
proceed according to the fuels tax laws of that jurisdiction.
- You may appeal to the Idaho Board of Tax Appeals or the Idaho District Court.
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