Important Notices

GA — Filing Guidance (October 6 Update)

Effective period: September 29, 2026–November 5, 2026, ending at 11:59 p.m.; see memo for the stated start time.

IFTA returns remain required. Include Georgia suspension-period miles in Total Miles but exclude them from Total Taxable Miles. Include tax-free Georgia fuel purchases in Total Gallons but exclude them from Tax-Paid Gallons. Retain mileage and fuel records and include all fuel purchases when calculating MPG.

GA — Executive Order: Fuel Tax Suspension & Dyed Diesel Relief

Effective period: Fuel tax suspension extended through 11:59 p.m. November 5, 2026; dyed-fuel penalty waiver October 6–November 5, 2026.

Georgia extends its motor fuel excise tax suspension and authorizes a state penalty waiver for dyed diesel used on highways. Prepaid local sales tax remains applicable. This order appears in both relevant guidance groups.

GA-Fuel Tax Holiday and Filing Guidance

Effective period: Original period: September 29–October 29, 2026, ending at 11:59 p.m.; subsequently extended by the October 6 order.

Original executive order and September 29 filing memo. Include Georgia suspension-period miles and tax-free gallons in totals, but exclude them from taxable miles and tax-paid gallons. Returns and supporting records remain required. The October 6 update extends the period through November 5, 2026; consult the newer Georgia documents.

AB-Fuel Tax Relief

Effective period: Fourth quarter 2026: October 1–December 31.

Alberta fuel tax rates are reduced to nil (zero) from October 1 through December 31, 2026. The change is recorded in the IFTA Tax Rate Matrix. Carriers should continue reporting Alberta travel and fuel purchases normally. Rates are subject to quarterly review.

NE - Executve Order

Effective period: Order dated September 24, 2026; 90-day relief period.

Nebraska suspends specified dyed-fuel penalties and provides a targeted refund for Nebraska-sourced agricultural diesel use through Form 84AG. The order defines qualifying products and return trips. Read the separate Nebraska mileage memo in the mileage group for IFTA return treatment.

IN-Gas Tax Holiday Extension Suspends Tax for 3Q2026

Effective period: Third quarter 2026: July 1–September 30.

Indiana’s updated notice sets the gasoline and gasohol IFTA rate to zero for the quarter. This is not a diesel tax holiday. Returns and mileage/fuel reporting are still required.

IN-UPDATE Indiana Split Rates 3Q2026 and New Gas Tax Holiday

Historical split-rate guidance. The September 4, 2026 notice replaces these earlier Q3 instructions and sets the gasoline and gasohol IFTA rate to zero for all of Q3 2026. Diesel is excluded. IFTA returns and mileage/fuel reporting remain required. Use the September notice for Q3 filing.

IN-UPDATE Indiana Split Tax Rates and Extension of Gas Tax Holiday

Historical split-rate guidance. The September 4, 2026 notice replaces these earlier Q3 instructions and sets the gasoline and gasohol IFTA rate to zero for all of Q3 2026. Diesel is excluded. IFTA returns and mileage/fuel reporting remain required. Use the September notice for Q3 filing.

Split Rates Q3 2026 and Gas Tax Holiday Notice

Historical split-rate guidance. The September 4, 2026 notice replaces these earlier Q3 instructions and sets the gasoline and gasohol IFTA rate to zero for all of Q3 2026. Diesel is excluded. IFTA returns and mileage/fuel reporting remain required. Use the September notice for Q3 filing.

Tax Decrease Letter for Canadian Conversions

June 4 addendum lists U.S. and Canadian conversions for the Kentucky rates described in the June 3 memo. Read it together with that memo, including the late-submission treatment under P1120.300.

IFTA and Kentucky Memos: Executive Order Tax Rate Decrease

Effective period: Effective May 11, 2026 for 30 days and any approved extensions; see memo.

Kentucky reduces gasoline, diesel and other special-fuel taxes by $0.10 per gallon; motor fuels surtax rates remain unchanged. IFTA Inc. notes that the change missed the Q2 Tax Matrix deadline and, under P1120.300, jurisdictions are relieved from taking extraordinary measures to implement it.

Declaration of Energy Emergency and Waiver of Gas Sales Tax

Effective period: April 8–May 8, 2026, unless terminated or extended by a later order.

Indiana Executive Order 26-09 suspends the Gasoline Use Tax for transactions during the energy emergency. This order does not suspend the separate gasoline excise tax, establish a diesel holiday, or provide IFTA mileage exclusions.

Suspension of Georgia Motor Fuels Taxes

Effective period: March 20, 2026 at 11:00 a.m.–May 19, 2026 at 11:59 p.m., as stated in this memo.

Georgia requires IFTA returns during this suspension. Include Georgia suspension-period miles in Total Miles but exclude them from Total Taxable Miles. Include tax-free purchases in Total Gallons but exclude them from Tax-Paid Gallons. Retain supporting mileage and fuel records.

Fuel Tax Holiday: January 1–June 30, 2024

Effective period: January 1–June 30, 2024, as stated in this notice.

Manitoba set the tax rate on purchases of unmarked gasoline and diesel to zero. The change was to be recorded in the IFTA Tax Rate Matrix; carriers were instructed to continue reporting travel and purchases normally.

Fuel Tax Relief Notification Letter

Effective period: January 1–at least June 30, 2023, as described in the March 6 letter.

Alberta reduced fuel tax rates to nil and recorded the reduction in the IFTA Tax Rate Matrix. Carriers were instructed to report travel and fuel purchases normally; subsequent rates were subject to quarterly review.

Tax Holiday Effective October 1–31, 2022

Effective period: October 1–31, 2022.

Florida reduces gasoline and gasohol rates; diesel is excluded. Report total and taxable miles and tax-paid fuel purchases. The notice specifies split Q4 reporting: FL for October and FL1 for November–December. Returns and records remain required.

Gas Tax Holiday Extension

Effective period: Gasoline and gasohol purchase-tax suspension extended through November 30, 2022.

Connecticut extends its gasoline and gasohol motor vehicle fuels tax suspension. The notice refers readers to TSSB 2022-3.2 for IFTA reporting. Do not treat the purchase-tax suspension as an exemption from IFTA fuel-use tax.

Updated Memo: Temporary Gasoline Tax Decrease

Effective period: June 2–December 31, 2022, as stated in this notice.

Newfoundland and Labrador lists reduced gasoline and diesel IFTA rates, with propane unchanged from its preceding rate. The latest Q2 change missed the Tax Rate Matrix reporting deadline; the jurisdiction requested assistance administering the reduction. See the document for Canadian and U.S. rates.

Updated Bulletin Regarding Gas Tax Holiday

Effective period: April 1–June 30, 2022 in this bulletin; see the separate extension notice.

Connecticut suspends purchase taxes for gasoline and gasohol only; diesel, propane and natural gas are excluded. IFTA carriers still report total and taxable Connecticut miles and remit fuel-use tax at $0.25 per gallon. Tax-free gasoline and gasohol purchases do not earn a tax-paid credit. Follow the bulletin for myconneCT entries.

Fuel Use Tax Suspension Information

Effective period: June 1–December 31, 2022.

New York suspends specified excise and sales taxes, but expressly does not suspend Article 21-A fuel-use tax. IFTA composite rates remain unchanged. Carriers must make an additional calculation for New York tax-paid gallons for Q2, Q3 and Q4 2022; consult the notice and referenced instructions.

Motor Fuel Tax Suspension Guidance

Effective period: March 18–May 31, 2022, as stated in this memo.

Georgia requires IFTA returns. Include suspension-period Georgia miles and tax-free purchases in totals, but exclude them from taxable miles and tax-paid gallons. Keep mileage and fuel records.

Gas Tax Holiday Notice

Effective period: March 18–April 16, 2022.

Maryland provides qualifying fuel tax relief with specific online and paper return instructions. Include tax-free gallons in totals but exclude them from Maryland tax-paid gallons. Exclude suspension-period miles from taxable miles while retaining the totals required by the filing method. Returns and records remain required.

MD — Emergency Diesel Fuel Relief for Agricultural and Forestry Industries

Effective period: Effective immediately under Executive Order 01.01.2026.19, signed October 9, 2026; relief lasts while the declared state of emergency remains in effect, including any renewal.

Maryland suspends state dyed-diesel restrictions and penalties for qualifying vehicles engaged in agricultural or forestry hauling, including travel to and from pickup or delivery points. Operators must be prepared to demonstrate eligibility when requested. Federal taxes, penalties and requirements remain applicable. The order also waives fees for 30-day Exceptional Hauling Permits, subject to vehicle, load and roadway limits; Interstate highways are excluded from the weight relief. The order does not provide IFTA return instructions or establish a general fuel tax holiday.

NC — Temporary Suspension of Motor Fuel Excise Tax and Dyed Diesel Enforcement

Effective period: Motor fuel excise tax suspension: October 10–November 30, 2026. Agricultural dyed diesel penalty waiver: October 9–December 31, 2026. Dyed diesel excise tax exemption for specified certificate holders: October 1–December 31, 2026.

North Carolina sets its motor fuel excise tax rate to zero for all covered motor and alternative fuels during the suspension period. All applicable motor fuel and motor carrier returns remain required, with gallons and applicable miles reported. Separate provisions waive specified state dyed-diesel penalties for farming or agricultural highway use and dispensing, and exempt highway dyed-diesel excise tax for NCDOR-certified qualifying farmers, conditional farmers, commercial loggers, commercial fishermen and wildlife managers. Exempt dyed-fuel users must still file Form GAS-1259. Sales and use tax treatment is unchanged; dyed diesel generally remains subject to sales and use tax unless the required exemption documentation is supplied. The inspection tax remains applicable. Consult the October 12 notice for the distinct eligibility rules and dates.

TN-Department of Revenue Suspension of Dyed Diesel Restrictions

Effective period: Suspension through October 31, 2026, as stated in the October 8 memo.

Tennessee suspends enforcement of dyed diesel restrictions for persons engaged in agricultural or forestry operations while using vehicles on Tennessee highways to harvest or haul crops, livestock, timber and other forest products, or transport farm and forestry supplies and equipment. Relief is limited to these activities; the memo does not state a general fuel tax suspension or provide IFTA reporting instructions.

KY — Executive Order 2026-667: Red-Dyed Diesel Fuel

Effective period: Effective October 8, 2026; duration is subject to the emergency order and statutory limits described in the Attorney General’s approval.

Kentucky suspends specified restrictions on public-road use of untaxed or dyed diesel and related state penalties. The accompanying Attorney General order approves the suspension subject to statutory duration limits. Consult the orders and jurisdiction guidance for eligibility and IFTA reporting treatment.

GA — Executive Order: Fuel Tax Suspension & Dyed Diesel Relief

Effective period: Fuel tax suspension extended through 11:59 p.m. November 5, 2026; dyed-fuel penalty waiver October 6–November 5, 2026.

Georgia extends its motor fuel excise tax suspension and authorizes a state penalty waiver for dyed diesel used on highways. Prepaid local sales tax remains applicable. This order appears in both relevant guidance groups.

IA — Dyed Diesel Use Proclamation

Effective period: Effective immediately under the proclamation, for 120 days, expiring February 2, 2027 unless sooner terminated or extended in writing.

Iowa permits dyed diesel for highway vehicles hauling soybeans, corn, hay, straw, silage, stover, fertilizer, manure and distillers grains, and suspends specified sale/use tax provisions for that same use. Other requirements remain in effect. This PDF is a copy of the published governor webpage, not a signed original. Relief is limited to the products and provisions listed.

TX-Governor Abbott Proclamation

Effective period: Effective September 28, 2026; see order for duration.

Texas suspends specified dyed-diesel use restrictions and penalties. Licensure, reporting and taxability rules remain in place; tax-free dyed fuel does not earn a Texas tax-paid fuel credit.

ND-Executive Order NO 2026-08

Effective period: September 29–November 30, 2026, unless modified or rescinded earlier.

North Dakota suspends dyed-fuel restrictions and administrative fees for specified agricultural activities. The accompanying NDDOT memo permits IFTA carriers to exclude qualifying agricultural intrastate miles during the stated period. Keep detailed activity, mileage and fuel records. The order preserves other tax and federal requirements; this is not a general diesel tax holiday.

AR-Executive Order EO 26-15

Effective period: September 30–October 30, 2026, unless amended or extended.

Arkansas relief covers specified Arkansas-registered agricultural and forestry vehicles. The order excludes IFTA-licensed vehicles; do not treat it as a general IFTA exemption.

LA-Exective-Order-26-090

Effective period: September 23–October 22, 2026, unless changed or terminated earlier.

Louisiana suspends specified dyed-diesel restrictions and state penalties for vehicles registered and licensed for highway use as Class 2 or Class 5 under R.S. 47:462, including related fuel holding and sales. Eligibility depends on the registration classes named in the order. It requests federal penalty relief rather than granting a federal waiver and does not establish a general fuel tax holiday.

NE - Executve Order

Effective period: Order dated September 24, 2026; 90-day relief period.

Nebraska suspends specified dyed-fuel penalties and provides a targeted refund for Nebraska-sourced agricultural diesel use through Form 84AG. The order defines qualifying products and return trips. Read the separate Nebraska mileage memo in the mileage group for IFTA return treatment.