International Fuel Tax Agreement (IFTA) & California Interstate User Diesel Fuel Tax
(DI) License

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.

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Information About

Registration & Renewals

Rates

Quarterly Returns

Filing Due Dates for IFTA and DI quarterly returns

Pay the taxes due on your IFTA or DI quarterly return

IFTA - File your current quarterly return

IFTA – Amend or correct your quarterly return

DI - use the forms below to file or amend your quarterly return.

Online Services

The following services are now online:

Forms & Publications

Resources

Related Websites

Contact Us

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.

Telephone 1-800-400-7115
(TTY: 711)

Follow the prompts to the menu for "Other taxes and fees" and "Special Taxes and Fees"

Email Your Tax Questions