Motor Carrier Registration

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Motor Carrier Registration
Excise Tax Division
Excise Tax
July 2014
1
Topics
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Overview
Registration: IFTA & IN Motor Carriers
Denial of Credentials
License and Decal Issuance
Annual Renewal Process
Temporary Trip Permits and IFTA Temporary
Decal Permits
• Lease Agreements and Independent Contractors
• Power of Attorney and Out-of-Business
2
Overview
• IN – North Carolina Highway Fuel Use Tax
(Intrastate)
• IFTA – International Fuel Tax Agreement
(Interstate)
3
IN (Intrastate Motor Carrier)
North Carolina motor carriers are required to be
licensed as an Intrastate Carrier if:
• You have a qualified vehicle licensed with the
North Carolina Division of Motor Vehicles.
• You maintain the operational control and
records for qualified vehicles in North Carolina
or can make those records available in North
Carolina.
• You have qualified motor vehicles which travel
only on North Carolina highways.
4
IFTA (Interstate Motor Carrier)
North Carolina is your base jurisdiction for IFTA
licensing and reporting if:
• You have a qualified vehicle licensed with the
North Carolina Division of Motor Vehicles.
• You maintain the operational control and
records for qualified vehicles in North Carolina
or can make those records available in North
Carolina.
5
IFTA (Interstate Motor Carrier)
(continued)
• You have qualified motor vehicles which
actually travel on North Carolina highways
and
• You operate in at least one other IFTA
jurisdiction.
6
Registration: IFTA & IN Motor Carriers
Who should register?
• Any motor carrier based in North Carolina and
operating one (1) or more qualified motor
vehicle(s) should file an Application for
License and Decals in North Carolina.
Is there a fee to register?
• There are no fees for an IFTA or IN license and
decals.
7
Registration: IFTA & IN Motor Carriers
(continued)
How does a motor carrier register?
• Complete and submit Form Gas-1274, Motor
Carrier Application for License & Decals.
• Form Gas-1274 must be submitted by paper.
• The application must contain all requested
information to receive a license and decals.
Missing information may delay processing of
the application.
8
Registration: IFTA & IN Motor Carriers
(continued)
• Once the application is processed by the
Department, the proper license and decals
will be issued and mailed to the motor carrier.
• Download Form Gas-1274 from our website at
www.dornc.com.
– Select Tax Forms, Download Forms,
IFTA, and then select Form Gas-1274.
9
Denial of Credentials
A motor carrier will not be issued credentials if
any of the following reasons apply:
• The motor carrier had a registration issued by
the Department canceled by the Secretary for
cause.
• The motor carrier was previously licensed in
another jurisdiction and the motor carrier’s
license is under suspension or has been
revoked.
10
Denial of Credentials (continued)
• The motor carrier has been convicted of fraud
or misrepresentation.
• The motor carrier has been convicted of any
other offense that indicates the motor carrier
may not comply with the motor carrier
statutes.
• The motor carrier failed to remit payment for
any tax debt due the Department.
• The motor carrier failed to file a return due the
Department.
11
License and Decals
Issuance
• A license will be issued to each motor carrier.
A photocopy of the license must be
maintained in the cab of each qualified motor
vehicle to which decals have been affixed.
• The original license issued by the Division
should be kept in a safe place. Licenses are
valid for one calendar year, from January 1
through December 31.
12
License and Decals Issuance
(continued)
• One set (2) decals will be issued for each
qualified motor vehicle.
• The decals must be placed on the exterior
portion of both sides of the cab.
• A motor carrier may request extra decals
throughout the year for qualified motor
vehicles that have been added, or to replace
damaged or lost decals.
13
License and Decals Issuance
(continued)
• Additional license and decals can be requested
electronically using the Department’s website or
by submitting Form Gas-1274A by fax, mail, or in
person at the Excise Tax Division office in Raleigh.
• Form Gas-1274A must be completed in its
entirety and must specify the additional number
and type of decals requested.
• Decals cannot be requested by telephone.
14
Maintain Decal Records
• Records should be maintained of all decals
received and used.
• The licensee must keep all unused decals for a
period of four (4) years for auditing purposes.
• Audits will include the verification of all decals
ordered and received.
15
Important
• License and decals cannot be transferred to
any other business.
• If you sell a vehicle, remove the set of decals
from the vehicle. They cannot be transferred
to the new owner.
• If you purchase a vehicle with a decal already
affixed, remove the decal because it is not
registered to your account and is not valid.
16
Civil Penalties
A penalty may be assessed for either of the
following:
• Inability to account for decals issued ($100.00
per decal) and/or you may be subject to the
purchase of a trip permit
or
• Unauthorized use of a decal by displaying a
decal on a vehicle operated by a motor carrier to
whom the decal is not issued ($1,000.00 per
decal).
17
Annual Renewal Process
• The 2014 North Carolina licenses and decals
expire on December 31, 2014.
• In the fall of each year, the Division mails
applications to renew IFTA and IN licenses and
decals for the upcoming year.
• To ensure that your license and decals are
renewed timely, please submit your
application for renewal via the Department’s
website, fax, or by mail as early as possible.
18
Annual Renewal Process (continued)
• The most efficient method for renewing your
license and decals is to order your credentials
electronically by accessing your Motor Carrier
account through our IFTA/Intrastate web
application at:
www.dornc.com/electronic/ifta.html
• If you have not yet set up your Motor Carrier
online account and need assistance, please
contact us at 877-308-9092.
19
Annual Renewal Process (continued)
The benefits of the online application are:
• No paper renewal application to submit
• Confirmation that the renewal request has
been received, including the submission date
• Faster and more efficient processing
• Ability to order additional sets of decals as
needed
20
Reminders
• Each taxpayer is required to be in compliance
with the Department of Revenue.
• If our records show any outstanding tax liabilities
or delinquent returns owed to the Department,
your decals will not be released.
• You must have a current registration with the
Division of Motor Vehicles.
• All corporations must be active with the
Secretary of State to avoid denial of credentials.
21
Reminders (continued)
If you have been filing “all North Carolina
operations” and/or “no operations” on your IFTA
quarterly returns during the previous four
quarters, the following may occur:
• We may change your account to Intrastate only
and not issue an IFTA license and decals
or
• We may contact you and require additional
information before we issue a license and
decals.
22
Reminders (continued)
• If you are an IFTA carrier and have not filed all
returns due or have not paid all outstanding
assessments, your account may be in a
revoked status.
• If your account is in a revoked status, a license
and decals will not be issued until the account
is brought into compliance.
23
Reminders (continued)
• If you are uncertain about your account status,
please call the Division as soon as possible to
ensure that processing your request for license
and decals will not be delayed.
• There is no grace period or extension of time for
renewing licenses and decals.
• License and decal renewal requests will not be
accepted by phone.
24
License Suspension and Revocation
An IFTA license may be suspended and/or revoked
for any of the following reasons:
• Failure to file an IFTA quarterly tax return
• Failure to remit all taxes due all member
jurisdictions
• Failure to pay an audit assessment
• Failure to timely request a review of an audit
assessment which has not been paid because
the amount is disputed
25
Unlawful Operations
• The Department will notify the North Carolina
Division of Motor Vehicles and all member
jurisdictions when a suspension or revocation has
occurred or has been released.
• It is unlawful for carriers to operate vehicles under
a suspended or revoked license, as the license and
decals are no longer valid.
• Temporary trip permits must be purchased if a
vehicle continues to be operated.
26
Temporary Trip Permits
• If a license and decals are not issued or have
been revoked, you will need to obtain
temporary trip permits.
• Temporary trip permits are issued to motor
carriers who do not have proper credentials to
travel in North Carolina.
• Temporary trip permits allow travel in North
Carolina only and satisfy only North Carolina
motor fuel tax requirements for operating
without a permanent fuel permit (decal).
27
Temporary Trip Permits (continued)
• Temporary trip permits are issued by permitting
services.
• Prior arrangements must be made with a
permitting service; otherwise, you may be
penalized $100.00 for not having proper decals.
• The purchase price for Temporary Trip Permits is
$50.00 each and they are valid for three days. A
permitting service may charge additional fees.
28
Temporary Trip Permits (continued)
• Intrastate motor carriers who travel infrequently
to other jurisdictions may get temporary trip
permits for jurisdictions outside North Carolina
rather than registering for an IFTA license and
decals and filing required quarterly IFTA returns.
• Motor carriers must contact other jurisdictions
individually if authorization is needed to operate
in other jurisdictions.
29
IFTA Temporary Decal Permits
• IFTA temporary decal permits are only issued to
motor carriers that are currently registered with
the Department as an IFTA motor carrier. The
IFTA account must be in compliance to receive
IFTA temporary decal permits.
• IFTA temporary decal permits allow motor
carriers to operate in all IFTA member
jurisdictions. However, the motor carrier must
have a copy of its IFTA license in the vehicle in
addition to the temporary permit.
30
IFTA Temporary Decal Permits
(continued)
• All miles traveled under an IFTA temporary decal
permit must be included on the IFTA tax return.
• IFTA temporary decal permits are valid for 30
days and there is no charge for an IFTA
temporary decal permit.
• Requests may be made by phone, mail or fax.
• IFTA temporary decal permits may be
transmitted by fax to the location of the vehicle.
31
IFTA Temporary Decal Permits
(continued)
• North Carolina IFTA temporary decal permits are
only issued Monday through Friday from 8:00
a.m. to 5:00 p.m. by the North Carolina
Department of Revenue Excise Tax Division.
• North Carolina IFTA carriers who need
temporary IFTA decal permits during nonbusiness hours must purchase temporary trip
permits.
32
Lease Agreements
Less than 30 Days
(General Rule)
A lessor (the person who owns the property that is
rented) who is regularly engaged in the business
of leasing or renting motor vehicles, without
drivers, for compensation for a period of 29 days
or less is the motor carrier and will report and
pay the fuel use tax owed unless the following
two conditions are met:
33
Lease Agreements
Less than 30 Days
(continued)
• The lessor has a written rental contract which
designates the lessee (the person using the
property that is rented) as the party responsible
for reporting and paying the fuel use tax
and
• The lessor has a copy of the lessee’s IFTA fuel tax
license which is valid for the term of the rental.
34
Lease Agreements
30 Days or More
(General Rule)
A lessor who is regularly engaged in the business
of leasing or renting motor vehicles, without
drivers, for compensation for a period of 30
days or more is deemed to be the motor
carrier, is issued a license, and reports the fuel
use tax owed unless the lease agreement states
otherwise.
35
Independent Contractors
Leases of Less than 30 Days
In the case of a person leasing a qualified motor
vehicle from an independent contractor for
less than 30 days, the independent contractor
is considered the motor carrier and will report
and pay all fuel use tax owed.
36
Independent Contractors
Leases of 30 Days or More
• In the case of a person leasing a qualified motor
vehicle from an independent contractor for 30
days or more, the parties may designate which
party will be the motor carrier and therefore
responsible for reporting and paying the fuel use
tax owed.
• In the absence of a written agreement or
contract, or if the document is silent regarding
responsibility for reporting and paying the fuel
use tax, the lessee is considered the motor carrier.
37
Power of Attorney
For your protection and the business’s
protection, if you are not the business owner or
corporate officer of the company, you must have
a signed Power of Attorney, Form Gen-58, in
order to receive decals, information, or conduct
business with the Department in regards to the
account.
38
Power of Attorney (continued)
Who must have a Power of Attorney?
• Family members
• Friends
• Employees of the business
Form Gen-58 is located on the Department’s
website at:
www.dornc.com/downloads/powerofattorney.html
39
Out-of-Business Notification
• To close your IFTA or IN account, submit an Outof-Business Notification, Form NC-BN, by mail,
fax or in person at the Excise Tax Division office
in Raleigh.
• For IFTA accounts, the account must be current
with all required returns and/or payments
submitted. Form NC-BN is located on the
Department’s website at:
www.dornc.com/downloads/sales.html
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E-Alerts
Sign up for the Department’s e-alerts and
receive tax updates electronically.
www.dornc.com/electronic/taxupdates.html
Emails will include bulletins, directives, and
other important notices about law changes
and related tax matters.
41
Assistance
North Carolina Department of Revenue
Excise Tax Division
1429 Rock Quarry Road Suite, 105
Raleigh, NC 27610
MAIL TO:
North Carolina Department of Revenue
Excise Tax Division
P.O. Box 25000
Raleigh, NC 27640
QUESTIONS:
Contact the Excise Tax Division at:
Telephone
(919) 707-7500
Toll Free
(877) 308-9092
Fax
(919) 733-8654
42
Questions?
43
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