IFTA Carrier Manual Page | 9 June 3, 2024
Fuel and mileage documentation required to support quarterly IFTA filings must be retained for a
period of four years, while mileage documentation supporting IRP applications must be retained
for the current plus three previous license years. All supporting records are to be made available
during normal business hours, and it will considerably reduce audit time if records are kept in an
organized manner and easily retrievable. A new applicant will be required to sign an International
Registration Plan/International Fuel Tax Agreement Record Retention Statement
(Iowa DOT
Form 442069) acknowledging that the applicant is aware of the requirements outlined on the
form. A sample of the statement can also be found under the
Sample Forms. The statement can
be downloaded from the Iowa DOTs Office of Vehicle & Motor Carrier Services’ website:
https://iowadot.gov/mvd/motorcarriers.
Audits
Any IFTA licensee may be subject to an audit. Licensees selected for an audit will be contacted
in writing 30-days before the audit date. The auditor(s) will notify the licensee of the period to be
audited and the records to be reviewed.
After the auditor’s review of the records, the licensee will be notified of the results of that audit.
Such notification may include adjustments to fuel tax liabilities for any affected jurisdictions,
suggestions for record keeping improvements, or a statement that record keeping complies with
IFTA requirements. The licensee is also advised of appeal rights, if there is a disagreement with
the audited results.
The other member jurisdictions will be notified of the results. Within 45-days, the licensee may be
subject to additional review if any IFTA member jurisdiction disagrees with the original findings.
RECORDS NOT MAINTAINED IN BASE JURISDICTION
If a licensee’s operational records are not located in the base jurisdiction and it is necessary for
the base jurisdiction to send auditors to where such records are normally kept, the base
jurisdiction may require reimbursement by the licensee for per diem and travel expenses its
auditors incurred in the performance of such audit.
APPEAL
A licensee may appeal an audit finding issued, by submitting a written request for an informal
phone hearing within 30-days after receipt of the original findings by submitting an appeal. This
appeal must be in writing and clearly state the reason(s) for the requested informal hearing, and
include his/her full name, address, and phone number. The appeal request must be submitted to
the Office of Vehicle & Motor Carrier Services, PO Box 10382, Des Moines, IA 50306-0382.
The licensee will be given at least 20-days written notice of the time the informal phone hearing
will take place. The hearing may be rescheduled if either party has a reasonable cause. The
licensee may be represented by counsel at the phone hearing and is entitled to present
witnesses, documents, or other pertinent material to substantiate the appeal.
The licensee will be notified of the findings of fact and the ruling of the appeal. If the licensee
disagrees with the hearing results, the licensee has 20-days from the date of the decision to
appeal this decision to the Department of Inspection and Appeals. The appeal must be in writing
and clearly state the reason(s) for the requested formal hearing, and include his/her full name,
address, and telephone number. The appeal request must be submitted to the Office of Vehicle
& Motor Carrier Services, PO Box 10382, Des Moines, IA 50306-0382.
CANCELLING AN IFTA LICENSE
Iowa has the right to cancel or deny renewal of an IFTA license to a licensee that does not leave
the state of Iowa and reports zero or Iowa distance only for three or more consecutive quarters.
Iowa requires licensees to submit, in writing, a request to remain open with proof that they will be
traveling outside of Iowa.