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The International Fuel Tax Agreement (or IFTA) is an agreement between the lower 48 states of the United States and the Canadian provinces, to simplify the reporting of fuel use by motor carriers that operate in more than one jurisdiction.〔Ministry of Finance, Ontario. Canada. International Fuel Tax Agreement. Online. http://www.fin.gov.on.ca/en/tax/ifta/. Retrieved on 26-08-2015.〕 Alaska, Hawaii, and the Canadian territories do not participate. An operating carrier with IFTA receives an IFTA license and two decals for each qualifying vehicle it operates. The carrier files a quarterly fuel tax report. This report is used to determine the net tax or refund due and to redistribute taxes from collecting states to states that it is due. This tax is required for motor vehicles used, designed, or maintained for transportation of persons or property and: *Having two axles and a gross vehicle weight rating or registered gross vehicle weight in excess of 26,000 pounds, and/or *Having three or more axles regardless of weight, and/or *Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle or registered gross vehicle weight.() Exceptions exist for Recreational Vehicles (such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual)(). Some states have their own exemptions () that often apply to farm vehicles or government vehicles. == Promulgation == Prior to IFTA each state had its own fuel tax system, and a truck needed tax permits for each state in which it operated. Most states established Ports of Entry to issue permits and enforce tax collection, which was burdensome to the trucking industry and the states. Pre-IFTA trucks in inter-state commerce carried a special plate ("Bingo Plates") upon which each state's permit sticker was affixed. This was inefficient and proved to be costly for each state to manage. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「International Fuel Tax Agreement」の詳細全文を読む スポンサード リンク
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