Colorado Department of Revenue
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International Fuel Tax Association (IFTA) Fuel Purchase Requirements

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The International Fuel Tax Association (IFTA) licensee must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type, by jurisdiction. Fuel types include diesel, gasoline, gasohol, liquefied petroleum gas (LPG), compressed natural gas (CNG), liquefied natural gas (LNG), alcohol fuels (ethanol, methanol, E-85 and M-85) and any other fuel you use to propel your vehicle. You must have adequate records to support the tax-

paid credit claimed on your quarterly IFTA fuel tax return. A receipt or invoice, credit card receipt, or microfilm/microfiche of the receipt or invoice must be retained in your records showing evidence of such purchases and tax having been paid. If tax-paid documentation is unavailable, all claims for tax-paid fuel will be disallowed.

 

 

The fuel records shall contain all of the following information:

  • Date of each receipt of fuel.
  • Name and address of the person selling the fuel.
  • Number of gallons received.
  • Type of fuel purchased.
  • Vehicle or equipment into which the fuel was placed.
  • Price per gallon or total gallons received (number of tax-paid gallons of fuel loaded in each jurisdiction).
  • Purchaser's name. (In the case of a lessee/lessor agreement, receipts will be accepted in either name, provided a legal connection can be made to the reporting party).

 

Fuel receipts that do not meet the above requirements may be disallowed as tax-paid credits in an audit. Additionally, the department will not accept altered or erased receipts to support a claim of tax paid purchases.