2026 Ballot Proposals

Our goal is to allow for the display of only the last four digits of the IFTA license number on the IFTA License. We will maintain the complete license number in our systems, but access will be restricted to those who require it to perform their duties.

To address redundancy and to create uniformity in the process for making amendments to the Audit Manual.

The intent of this amendment is to remove ambiguity regarding what constitutes “agreement from the licensee” in A420.200. By expressly recognizing that submission of the requested records prior to the proposed start date may be “reasonably interpreted as consent,” jurisdictions gain a clear and documented basis for exercising early audit initiation when warranted.

The intent of this ballot is to improve clarity, consistency, and reliability in accepted fuel purchase documentation by specifying that a transaction listing must be generated by the third-party fuel card system involved in the original transaction. Because these records are often used to substantiate tax-paid fuel credits, it is essential that they reflect the same level of accuracy and source-integrity required of other primary purchase documentation, such as original credit card receipts.

This change promotes uniform audit standards across jurisdictions by ensuring that accepted records originate from the system that processed the fuel purchase, reducing reliance on secondary, reconstructed, or non-source-generated reports. Strengthening the definition in this manner supports consistent verification practices, protects the integrity of tax-paid credit claims, and reinforces the original purpose of electronic fuel transaction documentation: to rely on records produced by the actual transaction source.

To amend the language in IFTA Audit Manual Section A250 to be consistent with the long-standing practice of utilizing the prior year’s account information on the Annual Report as the basis for determining the audit requirement in the current year.

To address the concerns noted by the IFTA, Inc. Board of Trustees Charge, revisions have been drafted to the IFTA Articles of Agreement R212 and Article V.

A subsection was added to the definition of Base Jurisdiction to clarify that a minimum of one qualified motor vehicle must be registered with a government agency of the member jurisdiction.

In addition, in follow up to the Town Hall topic at the 2025 Annual Business Meeting where it was said that when a carrier leases vehicles, the licensee/applicant may not have vehicles registered in said jurisdiction because their vehicle(s) are registered in the base jurisdiction of the leasing company, therefore the language was modified to include exceptions in Article V scenarios.

The intent of this ballot proposal is to reduce the audit requirement from 3% to 2% per year. This amendment will benefit all jurisdictions by creating more time for jurisdictions to use their audit resources efficiently. Jurisdictions would be able to pursue more investigative audit methods, conduct more complex audits, and conduct team audits across State lines. In addition, jurisdictions may focus on a robust audit selection to increase compliance and fuel tax recovery on behalf of all member jurisdictions.

This ballot proposal will strengthen the engagement of all IFTA Jurisdictions through effective communication as we address emerging issues in the fuel tax industry.

The intent of this ballot proposal is to reduce the audit requirement by excluding cancelled accounts. This amendment will benefit all jurisdictions by reducing time spent making countless attempts to contact a taxpayer who is no longer in business and reduce the number of estimated assessments on taxpayers who no longer maintain the records since their IFTA license is cancelled. This change does not preclude any jurisdiction from auditing a cancelled account. The cancelled accounts would only be removed from the number of audit calculation.

This ballot updates Sections P1210 and P1230 to align the Procedures Manual with the current team-based Program Compliance Review model. The changes remove outdated funding language and outdated participation limits, ensuring that travel costs are centrally funded by IFTA, Inc. and that reviewer assignments can be flexibly managed to support both Administrative and Audit Reviews. Together, these updates promote consistency, efficiency, and equitable participation across all member jurisdictions.