Arizona DOT IFTA Manual and Tax Report Instructions

About this manual

This manual provides instructions for filing IFTA tax reports and obtaining licenses in Arizona. It covers due dates, definitions, licensing requirements, record keeping, and audit procedures. The document is intended for motor carriers operating in multiple jurisdictions under the International Fuel Tax Agreement.

It includes forms, filing tips, and contact information for the Arizona Motor Vehicle Division. The manual also explains how to file online and handle penalties, refunds, and license cancellations or revocations.

What's inside

• Introduction
• Advantages of IFTA
• Definitions
• Licensing and Decals
• Filing Tips
• Penalty/Interest Assessment
• Record Keeping Requirements
• Audit Procedures
• Refunds and Credits
• Contact Information

Frequently asked questions

What are the due dates for IFTA quarterly reports in Arizona?

Due dates are April 30, July 31, October 31, and January 31 for the 1st, 2nd, 3rd, and 4th quarters respectively.

What is the statute of limitations for IFTA tax filings in Arizona?

Arizona’s statute of limitations is three years from the due date of the return or the date it was filed, whichever is later.

What vehicles qualify for IFTA in Arizona?

IFTA-qualified vehicles are those designed or maintained to transport persons or property and have two axles with gross vehicle weight over 26,000 lbs., or three or more axles regardless of weight, or combinations exceeding 26,000 lbs. gross weight.