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Form BOE-50 Fillable Acknowledgement of Licensee Responsibilities Under the International Fuel Tax Agreement
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)All distance traveled All fuel purchases Other information as required by IFTA (ACCOUNT NUMBER IF MT 59 ) (CITY) (CLEAR) CLEAR (EMAIL ADDRESS) (NAME (please print)) (PRINT) PRINT (STATE) (STREET ADDRESS) (TITLE) (ZIP CODE) *This document must be signed by a corporate officer owner partner or an authorized company employee not a service agent ACCOUNT NUMBER ACKNOWLEDGEMENT OF LICENSEE and interest due Simply providing information to your service agent does not mean your tax returns have been filed with assessed a penalty from $100 up to $500 or if tax is assessed a penalty of $500 or 25% of the tax assessed BOARD OF EQUALIZATION BOE 50 REV 1 (6 12) can be obtained by writing to the Motor Carrier Office P O Box 942879 Sacramento CA 94279 0065 or by calling our collect amounts due DECLARATION Detailed information on each of the above requirements can be found in BOE publication 50 A Guide to the EMAIL ADDRESS Equalization (BOE): Failure to file the IFTA Quarterly Fuel Use Tax Return to make records available and/or to provide adequate records Failure to pay assessments may result in impoundment of your QMV The BOE may sell the impounded QMV to for audit may result in an assessment based on an estimation of the fleet s true liability using figures of 4 00 miles per gallon and 30 000 miles per QMV per calendar quarter to calculate the tax liability plus applicable penalties and IF MT 59 If you do not display IFTA decals or possess a valid California Fuel Trip Permit when entering California you may be If you do not display IFTA decals you may be assessed a fine or penalty in every U S State or Canadian Province in If you do not file your IFTA Quarterly Fuel Use Tax Return timely you will be subject to penalty and interest If you do not fulfill your responsibilities under your IFTA license you will be subject to one or more actions by the Board of inspection site interest In addition no credit for tax paid fuel will be allowed INTERNATIONAL FUEL TAX AGREEMENT International Fuel Tax Agreement and specific California requirements International Fuel Tax Agreement To view a copy of publication 50 visit our website at www boe ca gov Printed copies maintain your records as indicated above or does not file your returns timely you are responsible for any tax penalty NAME (please print) period PLEASE NOTE: You are responsible for all of the above items If you use a service agent and that person does not RESPONSIBILITIES UNDER THE Return or the date the return was filed whichever is later SIGNATURE STATE STATE OF CALIFORNIA STREET ADDRESS Taxpayer Information Section at 800 400 7115 (TTY:711) Publication 50 is also available in Spanish the BOE The license carries with it many responsibilities The undersigned* has read this document and acknowledges the responsibilities of holding a license under the TITLE which you travel whichever is greater The tax and penalty assessments must be paid before your QMV will be allowed to leave the You have applied for or have been granted a license under the International Fuel Tax Agreement (IFTA) with California You must carry a copy of your IFTA license in the cab of each of your QMVs You must complete and file the IFTA Quarterly Fuel Use Tax Return on or before the due date for each reporting You must display an IFTA decal on each side of the cab of each of your QMVs You must maintain these records for a period of four years from the due date of your IFTA Quarterly Fuel Use Tax You must pay amounts due on or before the due date of the return or billing You must prepare and maintain operational records for each qualified motor vehicle (QMV) to support: You must report your travel and fuel purchases for each QMV on the IFTA Quarterly Fuel Use Tax Return ZIP CODE