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
Notices
- IFTA Credential Grace Period - Effective October 5, 2023
- IFTA Credential Grace Period - Effective October 1, 2022
- 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 Credential Grace Period - Effective October 1, 2020
- Notice on Relief to Excise Taxpayers Affected by Novel Coronavirus Disease 2019 (COVID-19) - Effective March 31, 2020
- 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
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