International Fuel Tax Agreement (IFTA) | Refund

The tax credit is reported on the IFTA Tax Report each filing period and is part of the tax return.
 
If you receive a bill for the penalty on filing past the due date and you pay the penalty – then you later protest the billing notice, and the department waives the penalty, use the Claim for Refund (DR 0137) to receive a refund of the penalty you paid.