Audit

Any IFTA licensee may be subject to an audit. Licensees selected for an audit will be contacted in writing 30 days before the audit date. The auditor(s) will notify the licensee of the period to be audited and the records to be reviewed.

After the auditor’s review of the records, the licensee will be notified of the results of that audit. Such notification may include adjustments to fuel tax liabilities for any affected jurisdictions, suggestions for record keeping improvements, or a statement that record keeping complies with IFTA requirements. The licensee is also advised of appeal rights, if there is a disagreement with the audited results.

The other member jurisdictions will be notified of the results. Within 45 days, the licensee may be subject to additional review if any IFTA member jurisdiction disagrees with the original findings.