California IFTA How-to Guide

California is your base jurisdiction for IFTA licensing and reporting if you:

• have qualified motor vehicles registered in California that travel on California highways
• have an established place of business in California from which motor carrier operations are performed
• maintain operational control and records for qualified motor vehicles in California or can make those records available in California.

You can register an application for California Fuel Tax License using California CDTFA online: https://onlineservices.cdtfa.ca.gov/_/

Cost & Fees

There is a $10 annual fee for IFTA registration per company.

In addition, there is a $2.00 per-set charge for annual IFTA decals. You will need one set for each qualified motor vehicle you operate in IFTA jurisdictions.

Penalties

A penalty of $50.00 or ten percent of the net tax liability, whichever is greater, will be assessed on late-filed returns, failure to file, or for underpayment of tax due.

Failure to file and/or pay your quarterly return by the due date will result in penalties, interest, and a notice of proposed revocation will be issued.

A renewal application must be completed annually. Your IFTA license and decals will expire on December 31, and you should submit your IFTA license renewal application before November 30th to avoid delays or penalties.

You will have until March 1 of each year to carry a current IFTA license and display the current year's decals on your vehicles, provided you have applied on time to renew your IFTA license and your account is in good standing.

Renewal applications can be completed electronically using California CDTFA online: https://onlineservices.cdtfa.ca.gov/_/

• Application for California Fuel Tax License: https://onlineservices.cdtfa.ca.gov/_/‍
• Online California Filing for IFTA: https://onlineservices.cdtfa.ca.gov/_/
• California Tax Rates for IFTA quarters: https://www.iftach.org/taxmatrix4/
• California IFTA Tax Phone #: 1-800-400-7115
• California IFTA Tax Email: https://www.cdtfa.ca.gov/email/

Certified ELD for California commercial motor vehicles

Under IFTA, you are required to file quarterly motor fuel tax reports with your base jurisdiction.

The schedule is as follows:

• January to March: Due April 30
• April to June: Due July 31
• July to September: Due October 31
• October to December: Due January 31

You can file IFTA quarterly tax reports using California CDTFA online: https://onlineservices.cdtfa.ca.gov/_/

Learn more about Switchboard Mileage Calculator: a free PCMiler alternative to automating IFTA mileage reports