IFTA IQ Test – ANSWERS
True or False
#1
Jurisdictions are required to finalize
their tax rates and determine tax
exemptions.
True: Procedures Manual, P1120.100
and P1130
#2
An annual IFTA tax return is for one
calendar year.
True: Articles of Agreement,
R930.200
#3
A recreational vehicle is not a
qualified motor vehicle but a bus
transporting children to a church
recreation camp is a qualified motor
vehicle.
TRUE: R248
#4
Temporary IFTA permits can be
issued for 60 days
False: Articles of Agreement, R263
and R650
#5
When a carrier fails to pay your
jurisdiction, you can require them to
post a bond.
True: Articles of Agreement, R340
and Procedures Manual, P400
#6
To stream line the renewal process
your jurisdiction can automatically
renew active licenses.
True: Articles of Agreement,
R345.200
#7
Jurisdictions are required to send an
initial billing and a second billing for
IFTA tax returns that do not have
complete payments.
False.
#8
Jurisdictions cannot write off credit or
debit amounts.
False: Articles of Agreement, R1120
#9
Jurisdictions must have an appeal
procedure in place for licensees
whose license has been revoked
True: Articles of Agreement, R370,
R1400
#10
Trip permits are not allowed in lieu of
IFTA licensing.
False: Articles of Agreement, R310
#11
Jurisdictions must charge a fee for
decals and licenses
False: Articles of Agreement, R355
and Procedures Manual, P145 and
P320.300
#12
Licensees must provide a lease when
they renew.
False: Articles of Agreement, R540,
P520
#13
Jurisdictions cannot have their state
logo on the IFTA decal
False: Procedures Manual, P320.100
#14
If you can verify that a company has a
valid IFTA license then they do not
need to have a copy in the vehicle
they are operating.
False: Articles of Agreement, R620
#15
Licensees can transfer decals
between vehicles
False: Articles of Agreement, R640
#16
Licensees must renew their IFTA
license and decals by December 31st
of each year because there is no
grace period.
True: Articles of Agreement, R610
(Grace period is for display see R655)
#17
Licensees are exempt from reporting
fuel information for cement trucks
because they manufacture a product
while on the road.
True/False: R830.100
#18
Licensees can request a refund when
credit exists from their IFTA tax return.
However, jurisdictions can issue the
refund whenever they want.
Part 1: True: Articles of Agreement,
R1110. Part 2: False: Articles of
Agreement R1150
#19
IFTA tax returns are considered
“Timely” when the return is received
along with the complete payment by
the return due date.
True: Articles of Agreement, R920,
R960 and R970
#20
Annual IFTA tax reporting is allowed
when a licensee operation has less
than 5,000 miles or 8,000 kilometers
in all jurisdictions.
False: R930.200 “in all member
jurisdictions other than the base
jurisdiction.
#21
Each tax return must contain a
complete tax rate matrix as part of the
form.
False: Articles of Agreement,
R940.100, Procedures Manual, P730
and P720.500 and P720.500.010
#22
The letters “IFTA” on the IFTA decal
must be a minimum of ½”.
False: Procedures Manual, P320.100
#23
The jurisdiction must notify all
member jurisdictions within 15 days of
all revocations/suspensions or
reinstatements.
False: Articles of Agreement, R420
#24
The jurisdiction must allow a licensee
to submit a computer-generated tax
return in lieu of the standard tax
return.
False: R940.300
#25
Payments of billing transmittals
received from other jurisdictions are
made by the last day of the month
following the month in which the
billing transmittal was received.
True: P1040