Motor Carrier Tax

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NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

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General Information

• Administrative Code
• Helpful Steps for Conducting Business for Motor Carriers
• Timely Mailing of Returns, Documents, or Payments - August 24, 2018
• When a North Carolina Tax Return or Other Document is Considered Timely Filed or a Tax is Considered Timely Paid if the Due Date Falls on a Saturday, Sunday, or Legal Holiday - April 12, 2016
• IFTA Publications
• Motor Carrier Seminars
• International Fuel Tax Association, Inc.
• Name Change Information
• Electronic Filing Options and Requirements

File and pay now

Notices

• Notice Regarding N.C. Department of Revenue Waives Dyed Diesel Fuel Penalty Due to Colonial Pipeline Cyber-Attack and Fuel Supply Chain Disruptions - May 13, 2021
• IFTA Creddential Grace Period - Effective October 1, 2020
• Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
  • Frequently Asked Questions for Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19)
• IFTA Credential Grace Period - Effective October 15, 2019
• Notice on Motor Carrier Option to Carry Electronic Image of IFTA or Intrastate License - Effective January 1, 2019
• IFTA Credential Grace Period - Effective November 1, 2018
• IFTA Credential Grace Period - Effective November 1, 2017
• Notice on Expedited Mailing Services for Motor Carrier Credentials - Effective May 1, 2017
• Notice to Out-of-State IFTA Taxpayers Regarding the Error of Our Tax Rate on the IFTA, Inc. 1st Quarter Tax Matrix - April 22, 2016
• Effect of Emancipation Day and Patriot's Day on Returns and Tax Payments due on April 15, 2016
• IFTA Credential Grace Period - Effective October 30, 2015
• Exception to the General Statute of Limitations for Certain Events - Effective January 1, 2014

Tax Rate and Interest Announcements

• IFTA Interest Rate Change - Effective January 1, 2017
• IFTA Interest Rate Change - Effective July 1, 2013

Motor Carrier Annual Interest Rate

• IFTA Annual Interest Rate

Electronic Services

• Motor Carrier IFTA/Intrastate eFile
• Motor Carrier IFTA/Intrastate eFile Account Set-up Guide
• Frequently Asked Questions about Motor Carrier IFTA/Intrastate eFile
• Motor Carrier IFTA/Intrastate eFile User Manual

How-To Tutorials

How to file an amended GAS 1276 IFTA Return

Video Tutorials

Frequently Asked Questions about Downloading Forms