North Carolina (NC) IFTA Fuel Tax

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Do I need to register for IFTA in North Carolina?

The state of North Carolina considers an IFTA qualified motor vehicle as one that is designed, used, or maintained for the transportation of persons or property that have:

  • Two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
  • Having three or more axles regardless of weight; or used in combination, when the weight of such combination exceeds 26,000 pounds, or 11,797 kilograms gross vehicle or registered gross vehicle weight.

The state of North Carolina does not include recreational vehicles in the IFTA tax unless they are used in conjunction with any business endeavor. Recreational vehicles include motor homes, pickup trucks with attached campers and buses when used exclusively for personal pleasure by an individual.


How do I apply for an IFTA license in North Carolina?

You will need to Contact North Carolina directly to complete IFTA application form and submit it as directed.


What fees does North Carolina associate with IFTA?

There is no fee for the North Carolina IFTA Application or decals.


What IFTA credentials will North Carolina give me?

North Carolina will provide you with one IFTA license and a set of decals. A photocopy of the original license must be maintained in the cab of each one of your qualified motor vehicles. The original license should be kept at your business address in a safe place. Your North Carolina IFTA license is valid for the calendar year January 1 through December 31.


Do I file a quarterly fuel tax report if I didn't run during the quarter?

Yes, the state of North Carolina still requires you to submit a "zero" report even if no fuel or IFTA mileage was traveled in that quarter.


What is the penalty and interest rate for filing a late quarterly fuel tax report in North Carolina?

North Carolina charges a late penalty of $50 or 10% of the net tax due, whichever is greater. Interest is computed on overdue taxes in each jurisdiction at a rate of .4167% per month. Even if you are due a net refund, interest still applies to each jurisdiction for any underpayment of fuels use tax to that jurisdiction. This interest is calculated from the day after the IFTA quarterly due date for each month, or fraction of a month, until paid.


How do I obtain a North Carolina IFTA return?

As of 9/30/12 North Carolina requires all IFTA returns will be filed electronically.


Where can I get more regarding IFTA in North Carolina?

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