SECTION 165:30-21-17. Incorporating the International Fuel Tax Agreement

(a)   When reference is made to IFTA, it shall mean, unless the context clearly indicates otherwise, the motor fuel use tax reciprocity agreement between the United States contiguous states and certain Canadian provinces, including the Procedures Manual and the Audit Manual, which allows a licensee to report and pay motor fuel use taxes to a base jurisdiction for distribution to other member jurisdictions in which the licensee traveled and incurred motor fuel use tax liability, as published by International Fuel Tax Association, Inc., as amended. IFTA can be found online at https://www.iftach.org.

(b)   The following Articles are, unless otherwise specifically provided, incorporated by reference in their entirety:

(1)   Articles I through XXI of the International Fuel Tax Agreement (IFTA);

(2)   The International Fuel Tax Agreement Audit Manual; and

(3)   The International Fuel Tax Agreement Procedures Manual.

(c)   When a provision of the IFTA is incorporated by reference, all citations and definitions contained therein are also incorporated by reference.

(d)   In the case of any inconsistency or duplication between the requirements of those provisions incorporated by reference in this Section, and rules set out in this Subchapter, the provisions incorporated by reference shall prevail, except where the rules in this Subchapter are more particular. The provisions incorporated by reference are subject to any limitations provided by Oklahoma law.

[Source: Added at 23 Ok Reg 2325, eff 7-1-06; Amended at 34 Ok Reg 977, eff 9-11-17]