| 1. Does your Jurisdiction allow for the payment of interest on overpayment of fuel use taxes discovered during an IFTA audit or any other interstate motor carrier fuel use tax audit? |
| no |
| 2. Does your Jurisdiction require any other motor carrier fuel tax or mileage tax licensing such as a third structure tax or bulk fuel tax? |
| no |
| 3. Do you allow carriers to purchase tax unpaid bulk fuel? |
| no |
| 4. If yes to #3 above, please provide reporting requirements. |
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| 5. Do you impose fuel tax on all fuel delivered into the supply tankof a licensed motor vehicle? |
| yes |
| 6. If NO to #5 above, please explain. |
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| 7. Do fuel purchase receipts have to indicate if taxes have been paid in order to be acceptable as a valid fuel receipt? |
| yes |
| 8. If NO to #7 above, please explain. |
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| 9. List service stations located on Indian Reservations that are not collecting state fuel tax. |
| All service stations located on Indian Reservations collect state fuel tax. An enrolled tribal member can apply for a refund. |
| 10. What is your official source of mileage (distance) used to conduct audits? |
| We have no official source. State mileage maps, PC Miler and ProMiles are commonly used sources to determine distance in audits. |
| 11. List any additional sources of distance used. |
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