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 paragraph below.
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.
Special Notices
Sign up to receive Special Notices and Newsletters by email
- Tax Rate Change Effective July 1, 2013 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
- Tax Rate Change for July 1, 2012
- Increase in State Fuel Taxes Triggered if Congress Fails to Reauthorize Federal Tax by June 30, 2012
- The Board of Equalization is moving its Motor Carrier Section office to a new location
Newsletters
Sign up to receive Special Notices and Newsletters by email
Information About
- Are you required to register?
- International Fuel Tax Agreement (IFTA) FAQs
- California Interstate User Diesel Fuel Tax (DI) FAQs
Registration & Renewals
- eReg Online Electronic Registration for a New IFTA or DI License
- Renewal Application for IFTA License and Decals, BOE-400-IY
- Request for Additional IFTA Decals, BOE-400-D
Rates
- 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
Returns & Reports
IFTA - eFile your current quarterly return
Pay the taxes due on your quarterly return
Use the forms below to amend or file returns for prior periods:
- IFTA Quarterly Fuel Use Tax Report and Schedule, BOE-IFTA-100-101
- IFTA Final Fuel Use Tax Rate and Rate Code Tables
DI - use the forms below to file 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
Electronic Services (eServices)
The following services are now online:
- Register for a new IFTA or DI account
- eFile 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
The following online services are coming soon:
- Register to renew your IFTA renewal
- Request additional IFTA decals
Forms & Publications
- 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
Resources
- IFTA Taxpayer Workshops
- IFTA Member Jurisdictions
- California Fuel Trip Permit Information
- Diesel Fuel Tax Law
- Diesel Fuel Tax Regulations
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