International Fuel Tax Agreement (IFTA) & California
Interstate User Diesel Fuel Tax (DI) License Registration and
Who is required to register?
Generally, you must have a fuel permit or license to operate a diesel-powered vehicle in California if the vehicle operates both in California and in another state or country, and
- Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds, or
- Has three or more axles regardless of weight, or
- When used in combination (for example, a tractor-trailer combination), has a combined weight exceeding 26,000 pounds gross vehicle weight.
You do not need a fuel permit or license to operate a diesel-powered vehicle driven solely in California. Likewise, you do not need a fuel permit or license for a diesel-powered recreational vehicle, such as a motor home or a pickup truck with a camper, if the vehicle is not used in connection with a business operation.
If your vehicle qualifies, you must have one of the following:
- International Fuel Tax Agreement (IFTA) License
- Interstate User Diesel Fuel Tax (DI) License
- California Fuel Trip Permit
Do I need an IFTA license?
You qualify for an IFTA license if you operate your qualified motor vehicle in California and any other U.S. state or Canadian province that is a member of the International Fuel Tax Agreement. You should register for IFTA with California as your base jurisdiction if all of the following apply:
- Your qualified motor vehicles are based in California for vehicle registration with the California Department of Motor Vehicles (DMV);
- You perform operations from an established physical place of business in California (a post office box, mail drop address, or agent address boxes not qualify);
- Your fleet's qualified motor vehicles travel on California highways; and
- You maintain the operational control and operational records for your qualified motor vehicles in California or you can make those records available in the state.
IFTA licenses are issued for the calendar year and must be renewed annually. As long as your account is in good standing with all returns filed and all amounts due paid, the BOE will issue a new license and decals for the IFTA vehicles included on your renewal application.
Register for an IFTA license or obtain additional decals – You may register for a new IFTA license, renew your existing license, or obtain additional decals using our online registration.
Do I need a DI license?
You qualify for a DI license if you operate at least one qualified motor vehicle powered by diesel fuel, and
- You travel only in California and Mexico; or
- You travel in California and your business is based outside California in a jurisdiction that is not a member of the International Fuel Tax Agreement. Currently, the nonmember jurisdictions are Mexico; Alaska, Hawaii, and the District of Columbia (DC); and Canada’s Nunavut, Yukon Territory, and Northwest Territories.
Register for a DI license – You may register for a DI license through our online registration. Online registration is convenient and is available 24 hours a day.
Is there an alternative to an IFTA or DI registration?
California Fuel Trip Permits are used for occasional trips into California. They also allow out-of-state registered vehicles to enter and travel in California for four consecutive days.
- If you qualify for an IFTA license but do not choose to register, you must obtain fuel trip permits to travel into or through each IFTA member state. When you return to California, you must purchase a BOE-123, California Fuel Trip Permit before you re-enter the state. In addition, carriers traveling in non-IFTA jurisdictions must continue to comply with the fuel tax reporting requirements of those jurisdictions.
- If you qualify for a DI license but do not choose to register, you must obtain a BOE-123, California Fuel Trip Permit before re-entering California from Mexico.
Purchase California Fuel Trip Permit – You may purchase California Fuel Trip Permits through our online registration.
If you have questions regarding this program, please contact the Motor Carrier Office at the following address or telephone number:
Motor Carrier Office, MIC: 65
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0065