International Fuel Tax Agreement (IFTA) & California Interstate User Diesel Fuel Tax
The International Fuel Tax Agreement (IFTA) is an agreement among states and Canadian provinces to simplify the reporting of fuel use taxes by interstate motor carriers. The purpose of IFTA is to establish and maintain the concept of one fuel use license for carriers operating qualified motor vehicles interstate. An IFTA license allows a taxpayer to file one tax report that covers all member jurisdictions. The base jurisdictions for each licensee will administer the agreement on behalf of all fellow member jurisdictions. If you operate a qualified diesel motor vehicle between California and Mexico only, please refer to the following paragraph.
The California Interstate User Diesel Fuel Tax (DI) License is issued only to persons who operate diesel-powered vehicles and whose interstate travel is restricted to Mexico and California, or to persons who are not based in an International Fuel Tax Agreement (IFTA) jurisdiction. Under the Diesel Interstate Carrier (DI) program, every person using diesel fuel to operate a qualified motor vehicle within and outside this state shall pay a tax for every gallon of diesel fuel used in this state. Generally, a person will be required to hold a Diesel Interstate Carrier license if the person operates at least one qualified motor vehicle powered by diesel fuel and travels only in California and Mexico.
- Tax Rate Change Effective July 1, 2014 for International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax (DI) Licenses
- IFTA is Going Paperless!
- Notice to IFTA Carriers
- Penalty for Using Diesel In California without a Valid License or California Fuel Trip permit
- The Board of Equalization is moving its Motor Carrier Section office to a new location
- Are you required to register?
- International Fuel Tax Agreement (IFTA) FAQs
- California Interstate User Diesel Fuel Tax (DI) FAQs
Registration & Renewals
- Registration for a New IFTA or DI License
- License Renewal for IFTA credentials and/or request additional decals
- International Fuel Tax Agreement (IFTA) License Renewal FAQs
- IFTA Final Fuel Use Tax Rate and Rate Code Tables, IFTA-105
- All Special Taxes and Fees Rates (includes IFTA and DI tax rates)
- IFTA Interest Rates
Filing Due Dates for IFTA and DI quarterly returns
DI - use the forms below to file or amend your quarterly return.
- DI - Interstate User Diesel Fuel Tax Return, BOE-501-DI
- DI - Declaracion de Impuestos Sobre el Combustible Diesel para Usuarios Interestatales, BOE-501-DI-S
- Tax Rate Chart
The following services are now online:
- Register for a new IFTA or DI account
- File your IFTA Quarterly Fuel Use Tax Report and Schedule
- Pay the taxes due on your IFTA quarterly return
- Purchase a California Fuel Trip Permit
- Make a payment on your accounts receivable balance
- Request relief of penalty and interest or submit a declaration of timely mailing
- Renew your IFTA License and/or request additional IFTA decals
- A Guide to IFTA, Publication 50
- Guia Sobre el Acuerdo Internacional del Impuesto Sobre el Combustible, Publicación 50-S
- Introduction to IFTA, Publication 50a
- Introducción al Acuerdo Internacional del Impuesto Sobre el Combustible, Pamphlet 50-A-S
- Acknowledgement of Licensee Responsibilities Under the International Fuel Tax Agreement, BOE-50
- Acknowledgement of Licensee Responsibilities Under the California Interstate User Diesel Fuel Tax, BOE-514-DI
- IFTA Taxpayer Workshops
- IFTA Member Jurisdictions
- California Fuel Trip Permit Information
- Diesel Fuel Tax Law
- Diesel Fuel Tax Regulations
If you have questions regarding this program or need to register with the BOE, please contact the Motor Carrier Office at the following addresses or telephone number:
Motor Carrier Office, MIC: 65
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0065
The Motor Carrier Office is located at 1030 Riverside Parkway in West Sacramento. The office is open to the public from 8:00 a.m. to 5:00 p.m., Monday through Friday, except state holidays.
Follow the prompts to the menu for "Other taxes and fees" and "Special Taxes and Fees"Email Your Tax Questions