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2020 Virtual Annual IFTA Business Meeting Guidelines and instructions for participating in the meeting

We look forward to hosting the 2020 Virtual Annual IFTA Business Meeting. Although this will not be the in-person meeting we had hoped for, we are excited to host our first ever virtual meeting. We have condensed the typical in-person agenda so that we can limit the amount of time spent in front of a computer and focus on the business meeting aspects that are important for our members. We have also scheduled the meeting over two days limiting each day to three hours so that we can accommodate all the various time zone participants. We will be using Microsoft Teams for this meeting. For the member voting delegates and special guests, you will automatically receive a link to the meeting by e-mail. For other guests who requested to participate in the meeting, we will send you the link by e-mail. Some guidelines that will make this virtual meeting more enjoyable for everyone:

1. The virtual meeting will be recorded so please be aware that by participating in the meeting you consent to being recorded.

2. Please read the meeting Code of Conduct and adhere to these guidelines. 3. Please mute your microphone at all times except when you wish to speak. 4. Please identify yourself when speaking and your jurisdiction. We will be

taking notes so it is important that we can identify who is speaking and where they are from.

5. Please use the Chat feature or the “raise your hand” feature to be recognized when you wish to speak.

6. Please join the meeting 10 minutes before the start to ensure connectivity. 7. Please make sure your audio on your computer is turned up and not muted

so you can hear the meeting. 8. Please turn off your phone so that when you are speaking, it will not a

distraction to those listening to you. 9. In order to ensure we have a quorum of voting delegates, we will take a roll

call each day. We will also take a roll call in jurisdiction order for all items that require membership vote.

International Fuel Tax Association, Inc. P.O. Box 7147

Mesa, AZ 85216-7147 www.iftach.org

Some helpful tips and instructions When you click on the link to join the meeting you will be given two options:

If you are not already a Microsoft Office 365 subscriber, you can either download the app or use the web app. You do not need to download the app on your computer and can just click on the “use the web app instead” to join the meeting without worrying about downloading anything on your computer. To mute your microphone, click on the microphone symbol and it will change to a line through it indicating it is on mute. To unmute just click on the microphone again.

You can turn on or off your video by clicking on the video symbol. The Executive Director, IFTA Board of Trustees and IFTA, Inc. team members will have their video turned on so you can clearly see and hear them. Other guests are welcome to turn on or off the video as they wish.

To use the raise your hand feature if you wish to comment or ask a question:

Sincerely,

Carmen Martorana, CPA, MST Executive Director, IFTA, Inc.

2020 Annual IFTA Business Meeting Virtual Meeting Agenda

Presiding: Scott Bryer (NH), President of the IFTA, Inc. Board of TrusteesIFTA, Inc. Board of Trustees Executive Committee: President Scott Bryer (NH) First Vice-President Antoinette Tannous (QC) Second Vice-President Helen Varcoe (MT) Board Members: Christie Chewning (NC) Dany Couillard (NB) David Nicholson (OK) Rodney Richard (AR) L. Michael Romeo (CT) Richard Wagner (NV)

IFTA, Inc. Team Carmen Martorana, Executive Director Monica Halstead, Business Supervisor Debora Meise, Communications/Training Director Jason DeGraf, IT Manager Tom King, Technical Development & Support Tammy Trinker, Events Administrator Maria Coronado, Program Compliance Facilitator

Wednesday, August 128:30 am Pacific 9:30 am Mountain 10:30 am Central 11:30 am Eastern 12:30 pm Atlantic 1:00 pm Newfoundland

Welcome and Call to Order Roll Call of Voting Delegates Introductions Industry and Associations

Mr. Bryer Mr. Martorana

9:15 am Pacific Approval of the 2019 Meeting Minutes Mr. Bryer 9:30 am Pacific Election Committee Report

Election of Board Members Mr. Richard Mr. Bryer

9:45 am Pacific IFTA, Inc. Financial Report/Budget (Roll Call Vote) Mr. Martorana 10:00 am Pacific Bylaws Amendment (Roll Call Vote) Mr. Bryer 10:30 am Pacific CBID – Untaxed Fuel (Roll Call Vote) Mr. Nicholson 11:00 am Pacific Future response to Emergency Declarations

(Discussion) Program Compliance Review direction for

audit requirements COVID 2020 – (Roll Call Vote)

Mr. Bryer and Mr. Nicholson

11:30 am Pacific End of Day 1 Mr. Bryer Thursday, August 13

8:30 am Pacific 9:30 am Mountain 10:30 am Central 11:30 am Eastern 12:30 pm Atlantic 1:00 pm Newfoundland

Welcome and Call to Order Roll Call of Voting Delegates

Mr. Bryer Mr. Martorana

8:45 am Pacific IRP, Inc. Update Tim Adams, IRP, Inc. CEO 9:00 am Pacific FTPBP #01-2020 Mr. Knoles 9:30 am Pacific FTPBP #02-2020 TBD 10:00 am Pacific Clearinghouse Access Agreement Ms. Halstead 10:15 am Pacific IFTA Update Including Building Move Mr. Martorana 10:45 am Pacific Open Discussion

Topics to be determined Mr. Bryer

11:30 am Pacific 2021 Invitational Closing Remarks and Adjournment

Mr. Bryer

2020 Annual IFTA Business MeetingAugust 12-13 Virtual

2020 IFTA ABM BOARD OF TRUSTEES

ELECTION COMMITTEE REPORT

Rodney Richard (AR), ChairScott Bryer (NH)

Christie Chewning (NC)Richard Wagner (NV)

Dany Couillard (NB)


The IFTA, Inc. Board of Trustees President establishes an Election Committee of Trustees whose terms are not expiring. The duties of this committee are to:

Ensure the Qualifications and Requirements set forth in Article Four Section 3 herein are met.

Ensure equitable geographic representation is maintained through use of the rotational schedule

Conduct the election at the Annual Business Meeting.

Nominations may be made prior to the annual meeting or from the floor at the Annual Business Meeting.


Any commissioner of a member jurisdiction, or their designee, is eligible to serve as a Trustee.

There shall be nine (9) Trustees on the Board.

The term for a Trustee shall be two (2) years, and no more than three (3) consecutive terms.

Five (5) Trustees elected in years ending in an odd number.

Four (4) Trustees elected in years ending in an even number, so as to provide for staggered terms of the Trustees.


At least… One (1) Trustee shall be a member where fuel taxes are

administered by a tax or revenue department.

One (1) Trustee shall be a member where fuel taxes are administered by a department of transportation or department of motor vehicles.

One (1)Trustee shall be a woman or minority.

A single Trustee on the Board may satisfy more than one (1) criterion.


One Trustee shall be from each of the five (5) geographic regionsoutlined in the bylaws. (Canadian, Northeast, Southeast, Midwest, Western)

No more than two (2) trustees shall be from a single geographic region.

One (1) geographic region will only have one trustee rotating in accordance with the schedule set forth in Appendix A of bylaws.

2021 the Midwest Region will only have one trustee.


All nominees for the IFTA, Inc. Board of Trustees will be voted upon by the member jurisdictions at the Annual Business meeting.

There are four (4) open Board of Trustee positions for 2021

One Canadian Region One Midwest Region One Northeast Region One West Region


Canadian - Antoinette Tannous (QC) (Up for re-election)Canadian - Dany Couillard (NB)Midwest - David Nicholson (OK) (Up for re-election)Northeast - L. Michael Romeo (CT) (Up for re-election)Northeast - Scott Bryer (NH)Southeast - Christie Chewning (NC)Southeast - Rodney Richard (AR)West - Helen Varcoe (MT) (Up for re-election)West - Richard Wagner (NV)

Current Board Members


The following nominees have submitted nomination forms:

Canadian Region –Antoinette Tannous (QC)

Midwest Region –David Nicholson (OK)

Northeast Region –L. Michael Romeo (CT)

West Region –Helen Varcoe (MT)


Nominations from the floor are now open for the following regions:

• Canadian Region• Midwest Region• Northeast Region• West Region


Thank you

IFTA, Inc. Bylaws Effective date January 1, 2021

Page 1 of 11

BYLAWS OF THE INTERNATIONAL FUEL TAX ASSOCIATION, INC.

An Arizona Nonprofit Corporation

Article I - Offices

The principal office of the International Fuel Tax Association, Inc. (hereinafter referred to

as “IFTA, Inc.”) in the State of Arizona is located in the City of Chandler, County of Maricopa.

IFTA, Inc. may have such other offices, either within or out of the State of Arizona as may be

necessary to conduct the business of the corporation. The principal office of IFTA, Inc. may be

changed from time to time in the manner provided in the Arizona Revised Statutes and without

amending the Articles of Incorporation.

Article II - Membership

Section 1. Eligibility and Requirements. Membership in IFTA, Inc. shall be open to any

state of the United States of America, the District of Columbia, any province or territory of Canada

or a state of the United Mexican States. Any such entity desiring membership must submit an

application to IFTA, Inc. The application must be in accordance with Article XIV of the

International Fuel Tax Agreement (hereinafter referred to as the “Agreement”). All members must

pay the annual membership fee adopted at an annual meeting of IFTA, Inc. and required by the

Agreement. Continued membership in IFTA, Inc. is contingent upon compliance with all terms of

the Agreement.

Section 2. Expulsion. Any member failing to properly comply with the terms of the

Agreement may be expelled as provided in Article XV of the Agreement.

Section 3. Withdrawal. Any member may withdraw from IFTA, Inc. upon compliance

with Article XV of the Agreement.


Page 2 of 11

Article III - General Membership Meetings

Section 1. Quorum. A two-thirds majority of the active member jurisdictions of IFTA, Inc.

shall constitute a quorum. A quorum is required to conduct the business of IFTA, Inc. at a

meeting of the members of the corporation. For the purposes of determining whether a quorum is

established, active member jurisdictions present and/or represented by proxy shall be considered

present at the meeting.

Section 2. Annual Meeting. An annual meeting of the members of IFTA, Inc. shall be

held once each year for the purpose of electing Trustees to the Board of Trustees (hereinafter

referred to as the “Board”) and for the transaction of such other business as may come before the

meeting. The annual meeting shall be held at such time and place as determined by the Board.

Section 3. Special Meetings. Special meetings of the members of IFTA, Inc. may be

called by the Board. Such meetings shall be held at such time and place as determined by the

Board.

Section 4. Notice of Meetings. Written notice stating the place, day, and hour of any

meeting of the members of IFTA, Inc. shall be delivered via electronic means to each member

entitled to vote at such meeting, not less than ten days before the date of such meeting. In the

case of a special meeting, the notice shall contain a statement of the purpose of the meeting.

Notice shall be deemed delivered on the date of the transmission.

Section 5. Voting Rights. Each active member jurisdiction of IFTA, Inc. shall be entitled

to one vote on each matter submitted to a vote of the members at a meeting, except for a vote to

elect Trustees to the Board, and on such votes each active member jurisdiction shall have one

vote for each Trustee to be elected. Each active member jurisdiction shall use all votes available

to it when electing Trustees, but may not use more than one vote for a single candidate. A simple

majority of active member jurisdictions is required to elect a trustee to the board. Each active

member jurisdiction may cast their vote by an authorized representative in person, or by proxy.


Page 3 of 11

Article IV - Board of Trustees

Section 1. General Powers. The affairs of IFTA, Inc. shall be managed by the Board.

Section 2. Number and Tenure. There shall be nine Trustees on the Board. The term

of office for a Trustee shall be two years, with five Trustees elected in years ending in an odd

number and the other four Trustees elected in years ending in an even number, so as to provide

for staggered terms of the Trustees. No Trustee may serve more than three complete two-year

consecutive terms. After serving three consecutive terms, a former trustee can be eligible for

election as a Trustee after a two-year separation from the Board.

Section 3. Qualifications and Requirements. Any commissioner of a member

jurisdiction, or their designee, is eligible to serve as a Trustee and Officer. However, at least one

Trustee shall be from each of the five geographic regions outlined in these bylaws (see Appendix

A). Except under the circumstances described under Article Four, Section 10, no more than two

trustees shall be from a single geographic region with the region represented by one trustee

rotating among the geographical regions in a fair and equitable manner. At least one Trustee

shall be a member where fuel taxes are administered by a tax or revenue department, and at

least one Trustee shall be a member where fuel taxes are administered by a department of

transportation or department of motor vehicles. At least one Trustee shall be a woman or

minority. A single Trustee on the Board may satisfy more than one criterion.

Section 4. Regular Meetings. The Board shall meet each calendar quarter unless the

President of IFTA, Inc. determines otherwise. These meetings shall be at such times and at such

places as designated by the President of IFTA, Inc.

The first regular annual meeting of the Board shall be the first quarter of the calendar

year. The Board shall meet during the fourth quarter for the purpose of electing officers of IFTA,

Inc., in addition to such other business as may come before the Board at said meeting. The

elected officers of IFTA, Inc. will become effective January 1st following the fourth quarter Board

meeting. The Board may provide by resolution for the time and place of the first quarter meeting

and such additional regular meetings of the Board necessary to manage the business of IFTA,

Inc. without any notice other than such resolution.


Page 4 of 11

Section 5. Special Meetings. Special meetings of the Board may be called by the

President of IFTA, Inc. The time and place of special meetings shall be fixed by the President,

and if desirable, may be held via teleconference and/or e-mail.

Section 6. Notice. Notice of any special meeting of the Board shall be given at least two

days prior to the meeting if sent via electronic means Notice shall be deemed delivered on the

day of the transmission. Any Trustee may waive notice of a meeting. The attendance of a

Trustee at a meeting shall constitute a waiver of notice of such meeting, unless said Trustee

appears solely to object to the transaction of business at the meeting due to improper notice and

also refuses to take part in any of the business transacted at such meeting because of the

improper notice.

Section 7. Quorum. A two-thirds majority of the Trustees shall constitute a quorum for

the transaction of business at any meeting of the Board; but, if less than a two-thirds majority of

the Trustees are present at a meeting, a majority of the Trustees present may adjourn the

meeting from time to time without providing any further notice of said meeting.

Any one or more members of the Board may participate in a meeting of the Board by

means of teleconference or similar communications equipment by means of which all persons

participating in the meeting can communicate with each other, and participation in a meeting by

such means shall constitute presence in person at such meeting.

Section 8. Voting Rights. Each Trustee shall have one vote.

Section 9. Manner of Acting. Except as otherwise provided in these bylaws, the act of a

two-thirds majority of the Trustees shall be the act of the Board. A Trustee present at a meeting

of the Board at which action on any matter of IFTA, Inc. is taken shall be presumed to have

assented to the action unless a dissent is entered in the minutes of the meeting, or unless a

dissent has been filed with the Executive Director of IFTA, Inc. No Trustee who votes in favor of

any action may file a dissent or have same entered in the minutes of the meeting.

Section 10. Vacancies

Full Term Vacancies - The President of IFTA, Inc. shall direct that nominations be sought

from member jurisdictions for election to the Board. Nominations including those of trustees


Page 5 of 11

wishing re-election may be made prior to the annual meeting or from the floor at the Annual

Business Meeting.

The President of IFTA Inc. shall each year establish an Election Committee consisting of

the Trustees whose terms are not expiring. The Election Committee shall select a Chair. The

duties of this committee are to ensure the Qualifications and Requirements set forth in Article

Four, Section 3 herein are met, to try to ensure equitable geographic representation is maintained

and to conduct the election at the Annual Business Meeting. Specifically, if no nomination is

received from the jurisdictions in the region in which a full term vacancy exists, nominations may

be accepted from any region.

All nominees for the Board of Trustees will be voted upon by the member jurisdictions at

the Annual Business meeting.

Mid-term Vacancies - If a mid-term vacancy occurs on the Board, an attempt shall first be

made to fill the vacancy by nominations from jurisdictions in the region in which the vacancy

occurred. Nominations shall be received within 20 days of being solicited and commissioners

from all member jurisdictions will have a further 20 days to vote. If no nominations are received

from the jurisdictions in the region in which the vacancy occurred, nominations will be accepted

from any region. If only one nominee is received by the nomination deadline, the Board of

Trustees may accept the nominee by acclamation. The nominees receiving the most votes or

being named by acclamation will take a seat on the Board of Trustees effective with the next

scheduled Board of Trustees meeting. A Trustee elected to fill a vacancy shall serve the

unexpired term of his or her predecessor Trustee.

To expedite the replacement of mid-term vacancies, nominations and elections will be

conducted using electronic means.

Section 11 Standing Committees. No member of the Board shall serve as the chair,

vice-chair, or as a member of a Standing Committee established by the International Fuel Tax

Agreement.

Section 12. Resignation. A Trustee who is absent from two consecutive board meetings

shall have deemed to have resigned from the Board unless an absence is excused by a majority


Page 6 of 11

of the Board. A Trustee who has so resigned may be reappointed in accordance with Section 10

of this Article.

Article V - Officers

Section 1. Titles and Duties. The officers of IFTA, Inc. shall be the President, the First

Vice-President, the Secretary, the Treasurer and the Past President. The President shall be the

principal executive officer of IFTA, Inc. The President shall preside at all meetings. The

President shall prepare and present an annual report of the work of IFTA, Inc. to the members at

the annual meeting. The President shall see that all books, reports, and certificates required by

law are properly kept or filed. The President shall have such other powers that may be

reasonably necessary to the performance of the office. The Vice-President, the Secretary, and

the Treasurer shall perform such duties as the President may from time to time assign or

delegate to them.

Section 2. Election and Term of Office. The President, the Vice-President, the

Secretary and the Treasurer shall be elected by majority vote of the Trustees. Trustees or

trustees elected during the most recent Annual IFTA Business Meeting, shall be eligible to be

President, Vice President, Secretary or Treasurer. The Executive Director of IFTA, Inc. shall be

appointed by the Board. The Executive Director of IFTA, Inc. shall be an ex officio member of the

Board with no voting rights. The President, the Vice-President, the Secretary and the Treasurer

shall serve a one year term but may serve more than one term. The immediate Past President

shall serve just one year with no voting rights unless the immediate Past President is still an

elected member of the Board of Trustees in which case, the immediate Past President will retain

the voting rights of a trustee but vacate the title of Past President after serving one year.

Section 3. Vacancies. Should the office of President become vacant, the Vice-President

shall fill the vacancy. Should the office of the Vice-President become vacant, the Secretary shall

fill the vacancy. A vacancy in the office of the Secretary or the Treasurer shall be filled by a two-

thirds majority vote of the remaining Trustees. Officers who fill vacancies shall serve the

unexpired portion of the term of the predecessor in that office.

Section 4. Resignation. The President, the Vice-President, the Secretary and the

Treasurer may resign from the office without having to resign from the Board.


Page 7 of 11

Section 5. Compensation. The President, First the Vice-President, the Secretary, the

Treasurer and the Past President shall not, by virtue of the office, be entitled to receive any

salary or compensation from IFTA, Inc., but nothing shall be construed to prevent any officer from

receiving reimbursement for any expenses incurred on behalf of IFTA, Inc. . No reimbursement

for expenses, other than travel expenses to attend IFTA, Inc. events, shall be paid to the

President, the Vice-President, the Secretary, the Treasurer or the Past President unless

approved by the Board by a two-thirds majority vote. No reimbursement for expenses, other than

expenses within the Executive Director’s previously granted authority per the IFTA, Inc. Financial

Policy, shall be paid to the Executive Director unless approved by a majority of the Executive

Committee.

Article VI – Committees Section 1. Executive Committee. The President, the Vice-President, the Secretary, the

Treasurer, the Executive Director and the immediate Past President shall constitute the

Executive Committee. The immediate Past President shall serve as a non-voting/advisory

member of the Executive Committee for a period of one year. The Executive Committee shall

have such powers and duties as assigned to it by a two-thirds majority vote of the Trustees.

Section 2. Agreement Procedures Committee. The Agreement Procedures Committee

shall have the responsibility of maintaining the Articles of Agreement and the Procedures Manual,

and such other responsibilities assigned to it by the Board. In discharging these responsibilities,

the Agreement Procedures Committee shall seek input from the Audit Committee, Law

Enforcement Committee, Program Compliance Review Committee, and the Industry Advisory

Committee. The President, with the approval of the Board, shall appoint an Agreement

Procedures Committee Chair. The chair shall select the committee members to serve on the

Agreement Procedures Committee, subject to approval by the Board. The committee members

shall be selected from the membership of IFTA, Inc.

Section 3. Audit Committee. The Audit Committee has the responsibility for the Audit

Manual, and such other responsibilities assigned to it by the Board. In discharging these

responsibilities, the Audit Committee shall seek input from the Agreement Procedures

Committee, Law Enforcement Committee, Program Compliance Review Committee, and the


Page 8 of 11

Industry Advisory Committee. The President, with the approval of the Board, shall appoint an

Audit Committee Chair. The Chair shall select the committee members to serve on the Audit

Committee, subject to approval by the Board. The committee members shall be selected from

the membership of IFTA, Inc.

Section 4. Industry Advisory Committee. The Industry Advisory Committee has the

responsibility of advising the Agreement Procedures Committee, Audit Committee, Law

Enforcement Committee, and Program Compliance Review Committee, as well as such other

responsibilities assigned to it by the Board. The President, with the approval of the Board, shall

appoint an Industry Advisory Committee Chair. The Chair shall select the committee members to

serve on the Industry Advisory Committee, subject to approval by the Board. The committee

members shall be selected from the Industry representatives who have expressed an interest in

working with the Board.

Section 5. Law Enforcement Committee. The Law Enforcement Committee has the

responsibility of advising the IFTA membership regarding law enforcement matters, and such

other responsibilities as specified in the International Fuel Tax Agreement or assigned to it by the

Board. In discharging these responsibilities, the Law Enforcement Committee shall seek input

from the Agreement Procedures Committee, the Audit Committee, the Program Compliance

Review Committee, and the Industry Advisory Committee. The President, with the approval of

the Board shall appoint a Law Enforcement Committee Chair. The Chair shall select the

committee members to serve on the Law Enforcement Committee, subject to approval by the

Board. The committee members shall be selected from the membership of IFTA, Inc.

Section 6. Program Compliance Review Committee. The Program Compliance

Committee has the responsibility of maintaining the IFTA Program Compliance Review Guide,

establishing and maintaining a pool of qualified individuals to conduct compliance reviews,

reviewing all program compliance review reports to determine any needs for reassessment, to

make findings of compliance or non-compliance, and such other responsibilities as specified in

the International Fuel Tax Agreement or assigned to them by the Board. In discharging these

responsibilities, the Program Compliance Review Committee shall seek input from the Agreement

Procedures Committee, the Audit Committee, the Law Enforcement Committee, and the Industry


Page 9 of 11

Advisory Committee. The President, with the approval of the Board, shall appoint a Program

Compliance Review Committee Chair. The Chair shall select the committee members to serve

on the Program Compliance Review Committee, subject to approval by the Board. The

committee members shall be selected from the members of IFTA, Inc.

Section 7. Dispute Resolution Committee. The Dispute Resolution Committee has the

responsibility for hearing disputes pursuant to the IFTA Dispute Resolution Process. The Dispute

Resolution Committee facilitates dispute resolution in a fair, impartial, effective, and expeditious

manner. The President, with the approval of the Board shall appoint a Dispute Resolution

Committee Chair. The Chair shall select the committee members to serve on the Dispute

Resolution Committee, subject to approval by the Board. The committee members shall be

selected from the members of IFTA, Inc. and the Industry Advisory Committee as set forth in the

Dispute Resolution Committee Charter approved by the Board.

Section 8. Clearinghouse Advisory Committee. The Clearinghouse Advisory Committee

(CAC) has the responsibility of advising the Board and the Executive Director of IFTA, Inc. of

business rules for the operation of the Clearinghouse including consistency of submitted data,

timeliness of the data and type of data allowed or required to be submitted. The CAC helps to

ensure that the Clearinghouse operates within the IFTA requirements and that the data is usable

and accessible for members. The CAC is also responsible for suggesting enhancements to the

Clearinghouse. The President, with the approval of the Board shall appoint a Clearinghouse

Advisory Committee Chair. The Chair shall select the committee members to serve on the

Clearinghouse Advisory Committee, subject to approval by the Board. The Committee members


Section 9. Other Committees. The President, with the approval of the Board, may

establish such other committees as from time to time are deemed necessary or desirable, and

may, with the approval of the Board, appoint Chairs to such Committees.

Article VII - Employees

The Board may hire and determine the compensation and fringe benefits of the Executive

Director by a two thirds vote of the Board. The Executive Director may be terminated for cause by

a two thirds majority vote of the Board. The Executive Director shall be responsible for the day to


Page 10 of 11

day operations of the corporation and shall recommend to the Board the staffing needs of the

corporation. The Board must ratify the recommended hiring and termination of all employees by a

two thirds vote

Article VIII - Contracts, Loans, Checks, and Deposits

Section 1. Contracts. The Board may authorize any officer to enter into any contract or

execute and deliver any instrument in the name of and on behalf of IFTA, Inc. and such authority

may be general or confined to specific instances.

Section 2. Loans. No loans shall be contracted on behalf of IFTA, Inc. and no evidence

of indebtedness shall be issued in its name unless authorized by the Board. Such authority may

be general or confined to specific instances.

Section 3. Payments. All payments issued in the name of IFTA, Inc. shall be signed by

such officers or agents of the corporation and in such manner as shall from time to time be

determined by the Board.

Section 4. Deposits. All funds of IFTA, Inc. shall be deposited to the credit of the

corporation in such financial institutions as the Board may select.

Article IX- Definitions and Waiver of Notice

Section 1. Definitions. Except as provided by Article Three – Section 5, when the term

majority is used in these bylaws it shall mean a two-thirds majority of the active member

jurisdictions when referring to votes of members or a two-thirds majority of the Trustees, unless

otherwise specified, when referring to votes on the Board. Any other terms used in these bylaws,

not defined herein, shall have the same meaning as provided in the Agreement if the terms are

defined therein.

Section 2. Waiver of Notice. When any notice is required to be given under these

bylaws, a waiver thereof, in writing, signed by the member or Trustee entitled to such notice,

whether before or after the time stated therein, shall be deemed equivalent to the giving of proper

notice.

Article X – Conflicts Of Interest

Section 1. Conflict Defined. A conflict of interest exists when the interests or activities of

any Executive Director, Trustee, or staff member may be seen as competing with the interests or


Page 11 of 11

activities of the IFTA, Inc.; or the Executive Director, Trustee, or staff member derives a financial

or other material gain as a result of a direct or indirect relationship.

Section 2. Disclosure. Any conflict of interest shall be disclosed to the Board of Trustees

by the person who has the conflict. When the conflict relates to a matter requiring action by the

Board of Trustees, that person shall not participate in the discussion nor vote on the matter, but

their presence may be counted if it is necessary in order to achieve the quorum.

Article XI – Amendments

These Bylaws may be amended, altered, or repealed by the Board of Trustees and then ratified by

a majority of a quorum vote at the annual business meeting. Text of the proposed change(s) shall

be distributed to all membership in writing at least 45 days prior to the annual business meeting to

vote on the proposed change(s).


Page 1 of 12

BYLAWS OF THE INTERNATIONAL FUEL TAX ASSOCIATION, INC.

An Arizona Nonprofit Corporation

Article One I - Offices

The principal office of the International Fuel Tax Association, Inc. (hereinafter referred to

as “IFTA, Inc.”) in the State of Arizona is located in the City of Chandler, County of Maricopa.

IFTA, Inc. may have such other offices, either within or out of the State of Arizona as may be

necessary to conduct the business of the corporation. The principal office of IFTA, Inc. may be

changed from time to time in the manner provided in the Arizona Revised Statutes and without

amending the Articles of Incorporation.

Article Two II - Membership

Section 1. Eligibility and Requirements. Membership in IFTA, Inc. shall be open to any

state of the United States of America, the District of Columbia, any province or territory of Canada

or a state of the United Mexican States. Any such entity desiring membership must submit an

application to IFTA, Inc. The application must be in accordance with Article XIV of the

International Fuel Tax Agreement (hereinafter referred to as the “Agreement”). All members must

pay the annual membership fee adopted at an annual meeting of IFTA, Inc. and required by the

Agreement. Continued membership in IFTA, Inc. is contingent upon compliance with all terms of

the Agreement.

Section 2. Expulsion. Any member failing to properly comply with the terms of the

Agreement may be expelled as provided in Article XV of the Agreement.

Section 3. Withdrawal. Any member may withdraw from IFTA, Inc. upon compliance

with Article XIV XV of the Agreement.


Page 2 of 12

Article Three III - General Membership Meetings

Section 1. Quorum. A two-thirds majority of the active member jurisdictions of IFTA, Inc.

shall constitute a quorum. A quorum is required to conduct the business of IFTA, Inc. at a

meeting of the members of the corporation. For the purposes of determining whether a quorum is

established, active member jurisdictions present and/or represented by proxy shall be considered

present at the meeting.

Section 2. Annual Meeting. An annual meeting of the members of IFTA, Inc. shall be

held once each year for the purpose of electing Trustees to the Board of Trustees (hereinafter

referred to as the “Board”) and for the transaction of such other business as may come before the

meeting. The annual meeting shall be held at such time and place as determined by the Board.

Section 3. Special Meetings. Special meetings of the members of IFTA, Inc. may be

called by the Board. Such meetings shall be held at such time and place as determined by the

Board.

Section 4. Notice of Meetings. Written notice stating the place, day, and hour of any

meeting of the members of IFTA, Inc. shall be delivered via electronic means by mail to each

member entitled to vote at such meeting, not less than ten days before the date of such meeting.

In the case of a special meeting, the notice shall contain a statement of the purpose of the

meeting. Notice shall be deemed delivered on the date of the transmission that same is

deposited in the addressed to the

members at the address last appearing in the records of IFTA, Inc., with postage thereon prepaid.

Section 5. Voting Rights. Each active member jurisdiction of IFTA, Inc. shall be entitled

to one vote on each matter submitted to a vote of the members at a meeting, except for a vote to

elect Trustees to the Board, and on such votes each active member jurisdiction shall have one

vote for each Trustee to be elected. Each active member jurisdiction shall use all votes available

to it when electing Trustees, but may not use more than one vote for a single candidate. A simple

majority of active member jurisdictions is required to elect a trustee to the board. Each active

member jurisdiction may cast their vote by an authorized representative in person, or by proxy.


Page 3 of 12

Article Four IV - Board of Trustees

Section 1. General Powers. The affairs of IFTA, Inc. shall be managed by the Board.

Section 2. Number and Tenure. There shall be nine Trustees on the Board. The term

of office for a Trustee shall be two years, with five Trustees elected in years ending in an odd

number and the other four Trustees elected in years ending in an even number, so as to provide

for staggered terms of the Trustees. No Trustee may serve more than three complete two-year

consecutive terms. After serving three consecutive terms, a former trustee can be eligible for

election as a Trustee after a two-year separation from the Board.

Section 3. Qualifications and Requirements. Any commissioner of a member

jurisdiction, or their designee, is eligible to serve as a Trustee and Officer. However, at least one

Trustee shall be from each of the five geographic regions outlined in these bylaws (see Appendix

A). Except under the circumstances described under Article Four, Section 10, no more than two

trustees shall be from a single geographic region with the region represented by one trustee

rotating among the geographical regions in a fair and equitable manner. At least one Trustee

shall be a member where fuel taxes are administered by a tax or revenue department, and at

least one Trustee shall be a member where fuel taxes are administered by a department of

transportation or department of motor vehicles. At least one Trustee shall be a woman or

minority. A single Trustee on the Board may satisfy more than one criterion.

Section 4. Regular Meetings. The Board shall meet each calendar quarter unless the

President of IFTA, Inc. determines otherwise. These meetings shall be at such times and at such

places as designated by the President of IFTA, Inc.

The first regular annual meeting of the Board shall be the first quarter of the calendar

year. in the second meeting of the Board held after the annual meeting of IFTA, Inc. The Board

shall meet during the fourth quarter for the purpose of electing this meeting will be to elect officers

of IFTA, Inc., in addition to such other business as may come before the Board at said meeting.

The elected officers of IFTA, Inc. will become effective January 1st following the fourth quarter

Board meeting. The Board may provide by resolution for the time and place of the first quarter

meeting regular annual meeting and such additional regular meetings of the Board necessary to

manage the business of IFTA, Inc. without any notice other than such resolution.


Page 4 of 12

Section 5. Special Meetings. Special meetings of the Board may be called by the

President of IFTA, Inc. The time and place of special meetings shall be fixed by the President,

and if desirable, may be held via teleconference and/or e-mail.

Section 6. Notice. Notice of any special meeting of the Board shall be given at least two

days prior to the meeting if sent via electronic means facsimile or e-mail, or seven days prior if

sent via the national post office of the country of origin of the notice. Notice shall be deemed

delivered on the day of the transmission facsimile or e-mail transmission or the day same is

deposited in the mail with prepaid postage. Any Trustee may waive notice of a meeting. The

attendance of a Trustee at a meeting shall constitute a waiver of notice of such meeting, unless

said Trustee appears solely to object to the transaction of business at the meeting due to

improper notice and also refuses to take part in any of the business transacted at such meeting

because of the improper notice.

Section 7. Quorum. A two-thirds majority of the Trustees shall constitute a quorum for

the transaction of business at any meeting of the Board; but, if less than a two-thirds majority of

the Trustees are present at a meeting, a majority of the Trustees present may adjourn the

meeting from time to time without providing any further notice of said meeting.

Any one or more members of the Board may participate in a meeting of the Board by

means of conference telephone teleconference or similar communications equipment by means

of which all persons participating in the meeting can communicate with each other, and

participation in a meeting by such means shall constitute presence in person at such meeting.

Section 8. Voting Rights. Each Trustee shall have one vote.

Section 9. Manner of Acting. Except as otherwise provided in these bylaws, the act of a

two-thirds majority of the Trustees shall be the act of the Board. A Trustee present at a meeting

of the Board at which action on any matter of IFTA, Inc. is taken shall be presumed to have

assented to the action unless a dissent is entered in the minutes of the meeting, or unless a

dissent has been filed with the Executive Director of IFTA, Inc. No Trustee who votes in favor of

any action may file a dissent or have same entered in the minutes of the meeting.


Page 5 of 12

Section 10. Vacancies

Full Term Vacancies - The President of IFTA, Inc. shall direct that nominations be sought

from member jurisdictions for election to the Board. Nominations including those of trustees

wishing re-election may be made prior to the annual meeting or from the floor at the Annual

Business Meeting.

The President of IFTA Inc. shall each year establish an Election Committee consisting of

the Trustees whose terms are not expiring. The Election Committee shall select a Chair. The

duties of this committee are to ensure the Qualifications and Requirements set forth in Article

Four, Section 3 herein are met, to try to ensure equitable geographic representation is maintained

and to conduct the election at the Annual Business Meeting. Specifically, if no nomination is

received from the jurisdictions in the region in which a full term vacancy exists, nominations may

be accepted from any region.

All nominees for the Board of Trustees will be voted upon by the member jurisdictions at

the Annual Business meeting.

Mid-term Vacancies - If a mid-term vacancy occurs on the Board, an attempt shall first be

made to fill the vacancy by nominations from jurisdictions in the region in which the vacancy

occurred. Nominations shall be received within 20 days of being solicited and commissioners

from all member jurisdictions will have a further 20 days to vote. If no nominations are received

from the jurisdictions in the region in which the vacancy occurred, nominations will be accepted

from any region. If only one nominee is received by the nomination deadline, the Board of

Trustees may accept the nominee by acclamation. The nominees receiving the most votes or

being named by acclamation will take a seat on the Board of Trustees effective with the next

scheduled Board of Trustees meeting. A Trustee elected to fill a vacancy shall serve the

unexpired term of his or her predecessor Trustee.

To expedite the replacement of mid-term vacancies, nominations and elections will be

conducted using electronic means.

Section 11 Standing Committees. No member of the Board shall serve as the chair,

vice-chair, or as a member of a Standing Committee established by the International Fuel Tax

Agreement.


Page 6 of 12

Section 12. Resignation. A Trustee who is absent from two consecutive board meetings

shall have deemed to have resigned from the Board unless an absence is excused by a majority

of the Board. A Trustee who has so resigned may be reappointed in accordance with Section 10

of this Article.

Article Five V - Officers

Section 1. Titles and Duties. The officers of IFTA, Inc. shall be the President, the First

Vice-President, the Secretary Second Vice-President, the Treasurer and the Past President

Secretary/Treasurer. The President shall be the principal executive officer of IFTA, Inc. The

President shall preside at all meetings. The President shall prepare and present an annual report

of the work of IFTA, Inc. to the members at the annual meeting. The President shall see that all

books, reports, and certificates required by law are properly kept or filed. The President shall

have such other powers that may be reasonably necessary to the performance of the office. The

First Vice-President, the Secretary Second Vice-President, and the Treasurer

Secretary/Treasurer shall perform such duties as the President may from time to time assign or

delegate to them.

Section 2. Election and Term of Office. The President, First the Vice-President, the

Secretary and the Treasurer Second Vice-President shall be elected by majority vote of the

Trustees. Trustees or trustees elected during the most recent Annual IFTA Business Meeting,

shall be eligible to be President, Vice President, Secretary or Treasurer. Only Trustees shall be

eligible to be President, First Vice-President, and the Second Vice-President. The Executive

Director of IFTA, Inc. shall be appointed by the Board to serve as Secretary/Treasurer. The

Executive Director of IFTA, Inc. shall be an ex officio member of the Board with no voting rights.

The President, First the Vice-President, the Secretary and the Treasurer Second Vice-President

shall serve a one year term but may serve more than one term. The immediate Past President

shall serve just one year with no voting rights unless the immediate Past President is still an

elected member of the Board of Trustees in which case, the immediate Past President will retain

the voting rights of a trustee but vacate the title of Past President after serving one year.

Secretary/Treasurer shall serve as long as that person remains Executive Director of IFTA, Inc.


Page 7 of 12

Section 3. Vacancies. Should the office of President become vacant, the First Vice-

President shall fill the vacancy. Should the office of First the Vice-President become vacant, the

Secretary Second Vice-President shall fill the vacancy. A vacancy in the office of the Secretary

or the Treasurer Second Vice-President shall be filled by a two-thirds majority vote of the

remaining Trustees. Should the office of Secretary/Treasurer become vacant, the Board shall

appoint the incoming Executive Director of IFTA, Inc. to fill the vacancy. Officers who fill

vacancies shall serve the unexpired portion of the term of the predecessor in that office.

Section 4. Resignation. The President, First the Vice-President, the Secretary and the

Treasurer Second Vice-President may resign from the office without having to resign from the

Board.

Section 5. Compensation. The President, First the Vice-President, the Secretary, the

Treasurer and the Past President Second Vice-President shall not, by virtue of the office, be

entitled to receive any salary or compensation from IFTA, Inc., but nothing shall be construed to

prevent any officer from receiving reimbursement for any expenses incurred on behalf of IFTA,

Inc. The Secretary/Treasurer shall not be entitled to any compensation from IFTA, Inc. by virtue

of the office, other than that paid as salary and benefits to the Executive Director of IFTA, Inc. No

reimbursement for expenses, other than travel expenses to attend IFTA, Inc. events, shall be

paid to the President, First the Vice-President, the Secretary, the Treasurer or the Past President

and the Second Vice-President unless approved by the Board by a two-thirds majority vote. No

reimbursement for expenses, other than expenses within the Executive Director’s previously

granted authority per the IFTA, Inc. Financial Policy, shall be paid to the Executive Director

Secretary/Treasurer unless approved by a majority of the Executive Committee.

Article Six VI – Committees Section 1. Executive Committee. The President, First the Vice-President, the Secretary,

the Treasurer, the Executive Director and the immediate Past President Second Vice-President

shall constitute the Executive Committee. The immediate Past President shall serve as a non-

voting/advisory member of the Executive Committee for a period of one year. The Executive

Committee shall have such powers and duties as assigned to it by a two-thirds majority vote of


Page 8 of 12

the Trustees. Issues that result in a tie vote by the executive committee shall be brought to the full

Board for final determination.

Section 2. Agreement Procedures Committee. The Agreement Procedures Committee

shall have the responsibility of maintaining the Articles of Agreement and the Procedures Manual,

and such other responsibilities assigned to it by the Board. In discharging these responsibilities,

the Agreement Procedures Committee shall seek input from the Audit Committee, Law

Enforcement Committee, Program Compliance Review Committee, and the Industry Advisory

Committee. The President, with the approval of the Board, shall appoint an Agreement

Procedures Committee Chair. The chair shall select the committee members to serve on the

Agreement Procedures Committee, subject to approval by the Board. The committee members


Section 3. Audit Committee. The Audit Committee has the responsibility for the Audit

Manual, and such other responsibilities assigned to it by the Board. In discharging these

responsibilities, the Audit Committee shall seek input from the Agreement Procedures

Committee, Law Enforcement Committee, Program Compliance Review Committee, and the

Industry Advisory Committee. The President, with the approval of the Board, shall appoint an

Audit Committee Chair. The Chair shall select the committee members to serve on the Audit

Committee, subject to approval by the Board. The committee members shall be selected from


Section 4. Industry Advisory Committee. The Industry Advisory Committee has the

responsibility of advising the Agreement Procedures Committee, Audit Committee, Law

Enforcement Committee, and Program Compliance Review Committee, as well as such other

responsibilities assigned to it by the Board. The President, with the approval of the Board, shall

appoint an Industry Advisory Committee Chair. The Chair shall select the committee members to

serve on the Industry Advisory Committee, subject to approval by the Board. The committee

members shall be selected from the Industry representatives who have expressed an interest in

working with the Board.

Section 5. Law Enforcement Committee. The Law Enforcement Committee has the

responsibility of advising the IFTA membership regarding law enforcement matters, and such


Page 9 of 12

other responsibilities as specified in the International Fuel Tax Agreement or assigned to it by the

Board. In discharging these responsibilities, the Law Enforcement Committee shall seek input

from the Agreement Procedures Committee, the Audit Committee, the Program Compliance

Review Committee, and the Industry Advisory Committee. The President, with the approval of

the Board shall appoint a Law Enforcement Committee Chair. The Chair shall select the

committee members to serve on the Law Enforcement Committee, subject to approval by the

Board. The committee members shall be selected from the membership of IFTA, Inc.

Section 6. Program Compliance Review Committee. The Program Compliance

Committee has the responsibility of maintaining the IFTA Program Compliance Review Guide,

establishing and maintaining a pool of qualified individuals to conduct compliance reviews,

reviewing all program compliance review reports to determine any needs for reassessment, to

make findings of compliance or non-compliance, and such other responsibilities as specified in

the International Fuel Tax Agreement or assigned to them by the Board. In discharging these

responsibilities, the Program Compliance Review Committee shall seek input from the Agreement

Procedures Committee, the Audit Committee, the Law Enforcement Committee, and the Industry

Advisory Committee. The President, with the approval of the Board, shall appoint a Program

Compliance Review Committee Chair. The Chair shall select the committee members to serve

on the Program Compliance Review Committee, subject to approval by the Board. The

committee members shall be selected from the members of IFTA, Inc.

Section 7. Dispute Resolution Committee. The Dispute Resolution Committee has the

responsibility for hearing disputes pursuant to the IFTA Dispute Resolution Process. The Dispute

Resolution Committee facilitates dispute resolution in a fair, impartial, effective, and expeditious

manner. The President, with the approval of the Board shall appoint a Dispute Resolution

Committee Chair. The Chair shall select the committee members to serve on the Dispute

Resolution Committee, subject to approval by the Board. The committee members shall be

selected from the members of IFTA, Inc. and the Industry Advisory Committee as set forth in the

Dispute Resolution Committee Charter approved by the Board.

Section 8. Information Technology Advisory Committee. The Information Technology

Advisory Committee has the responsibility of advising the Board and IFTA member jurisdictions of


Page 10 of 12

proposed IT solutions that will improve the administration of IFTA. In discharging these

responsibilities, the Information Technology Advisory Committee shall seek input from the

Agreement Procedures Committee, the Audit Committee, the Clearinghouse Advisory Committee,

the Industry Advisory Committee, and others as appropriate. The President, with the approval of

the Board shall appoint an Information Technology Advisory Committee Chair. The Chair shall

select the committee members to serve on the Information Technology Advisory Committee,

subject to approval by the Board. The committee members shall be selected from the

membership of IFTA, Inc.

Section 8. Clearinghouse Advisory Committee. The Clearinghouse Advisory Committee (CAC)

has the responsibility of advising the Board and the Executive Director of IFTA, Inc. of business

rules for the operation of the Clearinghouse including consistency of submitted data, timeliness of

the data and type of data allowed or required to be submitted. The CAC helps to ensure that the

Clearionghouse operates within the IFTA requirements and that the data is usable and accessible

for members. The CAC is also responsible for suggesting enhancements to the Clearinghouse.

The President, with the approval of the Board shall appoint a Clearinghouse Advisory Committee

Chair. The Chair shall select the committee members to serve on the Clearinghouse Advisory

Committee, subject to approval by the Board. The Committee members shall be selected from


Section 9. Other Committees. The President, with the approval of the Board, may

establish such other committees as from time to time are deemed necessary or desirable, and

may, with the approval of the Board, appoint Chairs to such Committees.

Article Seven VII - Employees

The Board may hire and determine fix the compensation and fringe benefits of the

Executive Director by a two thirds vote of the Board. The Executive Director may be terminated

for cause by a two thirds majority vote of the Board. The Executive Director shall be responsible

for the day to day operations of the corporation and shall recommend to the Board the staffing

needs of the corporation. The Board must ratify the recommended hiring and termination of any

and all employees by a two thirds vote which they may, in their discretion, determine to be

necessary to conduct the business of IFTA, Inc.


Page 11 of 12

Article Eight VIII - Contracts, Loans, Checks, and Deposits

Section 1. Contracts. The Board may authorize any officer to enter into any contract or

execute and deliver any instrument in the name of and on behalf of IFTA, Inc. and such authority

may be general or confined to specific instances.

Section 2. Loans. No loans shall be contracted on behalf of IFTA, Inc. and no evidence

of indebtedness shall be issued in its name unless authorized by the Board. Such authority may

be general or confined to specific instances.

Section 3. Payments. Checks, Drafts, etc. All payments checks, drafts or other orders

for the payment of money, notes, or other evidences of indebtedness issued in the name of IFTA,

Inc. shall be signed by such officers or agents of the corporation and in such manner as shall

from time to time be determined by the Board.

Section 4. Deposits. All funds of IFTA, Inc. not otherwise employed shall be deposited

from time to time to the credit of the corporation in such financial institutions’ banks, trust

companies, or other depositories as the Board may select.

Article Nine IX- Definitions and Waiver of Notice

Section 1. Definitions. Except as provided by Article Three – Section 5, when the term

majority is used in these bylaws it shall mean a two-thirds majority of the active member

jurisdictions when referring to votes of members or a two-thirds majority of the Trustees, unless

otherwise specified, when referring to votes on the Board. Any other terms used in these bylaws,

not defined herein, shall have the same meaning as provided in the Agreement if the terms are

defined therein.

Section 2. Waiver of Notice. When any notice is required to be given under these

bylaws, a waiver thereof, in writing, signed by the member or Trustee entitled to such notice,

whether before or after the time stated therein, shall be deemed equivalent to the giving of proper

notice.


Page 12 of 12

ARTICLE X – Conflicts Of Interest

Section 1. Conflict Defined. A conflict of interest exists when the interests or activities of any

Executive Director, Trustee, or staff member may be seen as competing with the interests or

activities of the IFTA, Inc.; or the Executive Director, Trustee, or staff member derives a financial

or other material gain as a result of a direct or indirect relationship.

Section 2. Disclosure. Any conflict of interest shall be disclosed to the Board of Trustees by the

person who has the conflict. When the conflict relates to a matter requiring action by the Board of

Trustees, that person shall not participate in the discussion nor vote on the matter, but their

presence may be counted if it is necessary in order to achieve the quorum.

ARTICLE XI – Amendments

These Bylaws may be amended, altered, or repealed by the Board of Trustees and then ratified

by a majority of a quorum vote at the annual business meeting. Text of the proposed change(s)

shall be distributed to all membership in writing at least 45 days prior to the annual business

meeting to vote on the proposed change(s).

CBID 1-2019 Page 1 of 4

CONSENSUS BOARD INTERPRETATION DRAFT (CBID) #01-2019

Requesting Party: IFTA Industry Advisory Committee (IAC) Date of Interpretation: February 10, 2020 Date Issue Submitted: March 11, 2019 Issue: The IAC has been advised by carriers and service providers that some IFTA member jurisdictions have either failed to validate tax returns or do not provide a return that enables a licensee to report all fuel placed into the supply tank of a qualified motor vehicle. The licensees are attempting to report either un-receipted fuel (purchases were made for which no receipt was retained) or untaxed fuel (e.g., fuel bought ex-tax on a Native American reservation). The IAC respectfully requests that the IFTA, Inc. Board of Trustees examine this matter and issue a Consensus Board Interpretation addressing the following points: Does the direct language in IFTA Articles of Agreement §820 require the inclusion of un-

receipted fuel (fuel purchased for which no receipt exists) and untaxed fuel (e.g., fuel purchased on a Native American reservation without tax)?

Does the direct language in IFTA Articles of Agreement §R950, IFTA Procedures

Manual §P720, and, more specifically, IFTA Procedures Manual §P720.300, require member jurisdictions to: provide a field or space which licensees can use to report all fuel placed into the supply tank of a qualified motor vehicle, regardless of whether a receipt was retained for tax paid credit or whether the fuel was taxed or not?

How shall carriers report the correct tax liability to the base and all affected member

jurisdictions when the base jurisdiction does not provide properly formatted tax return per IFTA Procedures Manual §P720 that enables them to do so?

Related Agreement Provisions: IFTA Articles of Agreement R820, R950 Related Procedures Manual Provisions: IFTA Procedures Manual P710 and P720 Related Interpretations: N/A When Is Answer Needed: Not defined


Sections Cited: R820 TAXABLE FUEL USE All motor fuel acquired that is normally subject to consumption tax is taxable unless proof to the contrary is provided by the licensee. The licensee must report all fuel placed in the supply tank of a qualified motor vehicle as taxable on the tax return. R950 REQUIRED INFORMATION Each jurisdiction shall utilize a standard tax return form that contains, but is not limited to, all elements specified in the IFTA Procedures Manual P720 *P710 GENERAL GUIDELINES The IFTA tax return shall cover the previous calendar quarter and shall include the following information:

.100 Total distance traveled during the tax reporting period by qualified motor vehicles in the licensee’s fleet, regardless of whether the miles or kilometers are taxable or nontaxable by a jurisdiction;

.200 Total number of gallons or liters of motor fuel used by the licensee in operation of

qualified motor vehicles;

.300 In-jurisdiction miles or kilometers traveled by qualified motor vehicles within each member jurisdiction;

.400 Gallons or liters of taxable motor fuel consumed within each member jurisdiction; and

.500 Total number of gallons or liters of tax-paid fuel purchased within each member

jurisdiction. *P720 REQUIRED INFORMATION Each jurisdiction shall provide, at a minimum, the following elements to be present on a standard tax return. These elements may be preprinted, have a field or space for, or be automatically calculated:

.300 Total fuel consumed in all jurisdictions during the tax reporting period;

.350 Average fuel consumption factor (to two decimal places) for the tax reporting period;

.500 Columns for reporting for each jurisdiction in order (with rounding provided to the nearest whole unit); .025 Taxable gallons or liters;


.030 Tax paid gallons or liters;

.035 Net taxable gallons or liters; Discussion: The Industry Advisory Committee (IAC) submitted Consensus Board Interpretation Draft (CBID) 01-2019 for the Board’s consideration CBID 01-2019 requests that the Board examine the issue regarding un-receipted fuel and untaxed fuel. The points of this CBID asks:

• Does the direct language in the Agreement require the inclusion of un-receipted fuel and untaxed fuel;

• Does the direct language in the Agreement require member jurisdictions to provide a field or space which licensees can use to report all fuel placed into the supply tank of a qualified motor vehicle, regardless of whether a receipt was retained or whether the fuel was taxed or not; and

• How should carriers report the correct tax liability to the base and all affected member jurisdictions when the base jurisdiction does not provide properly formatted tax returns per the Agreement?

During discussions, the Board felt that the Agreement does require all fuel placed in the supply tank of a qualified motor vehicle as taxable on the IFTA return. However, the cited Article does not indicate for tax paid gallons. Furthermore, during the Board’s review, it was determined that there was no requirement within the Agreement that the total gallons must match the tax paid gallons. The directive states that the IFTA tax return must contain taxable gallons and tax paid gallon. Concluding their discussions, the Board determined that, for those jurisdictions that are found out of compliance with article P720, it may not be possible for a carrier to report the correct and full tax liability. It was further noted that, currently, no jurisdiction is out of compliance regarding P720. Any errors found would be the result of a jurisdiction’s calculations and not the form contents. The Board organized a subcommittee to further review the issues outlined in the IAC CBID. Members of this subcommittee include Mr. Nicholson, Mr. Wagner, and Ms. Helen Varcoe (MT). The subcommittee will finalize the CBID and the Board’s position for presentation at the 2020 Annual IFTA Business Meeting P710 requires that the tax return will include the total number of gallons or liters of motor fuel used by the licensee in operation of qualified motor vehicles and gallons or liters of taxable motor fuel consumed within each member jurisdiction. The only way to accomplish this, is to have returns that allow for the reporting of all fuel placed in the qualified vehicles.


Proposed Consensus Board Interpretation: The Board agreed upon the following resolution in response to the CBID request:

The Board has determined that the Articles of Agreement and Procedures Manual require that all fuel placed in the fuel tanks of qualified vehicles, whether receipted or not, and whether taxed or not, must be reported to calculate the MPG and appropriate fuel taxes.

Jurisdictions are required to provide tax returns that allow for the calculation of the correct MPG/KPL and appropriate fuel taxes. Per the language of the Articles of Agreement and the Procedures Manual, licensees are required to report all taxable gallons or liters. In order to accomplish this, jurisdictions must provide the ability for the licensee to report all fuel placed in qualified motor vehicles.

IFTA future response to emergency declarations • What would membership like to see?

• How can we (or should we) have the ability to change the requirements on a temporary basis during national and jurisdictional emergencies?

• Audit requirements• Filing requirements • Funds Netting • Interest charges on behalf of other

jurisdictions

2020 Audit Requirements and COVID

• Many jurisdictions have indicated: • They will not be able to meet the 3%

audit requirement during 2020 because of the COVID-19 Pandemic.

• Significant revenue shortfalls that are driving severe budget reductions because of COVID-19 Pandemic.

• Limited resources are being re-allocated. • Unable to perform audits in the field

because of COVID.• Canadian Program Compliance Review

rotation includes 2020 as last year in the cycle (will not be able to make-up the difference).

• Other jurisdictions continue to be constrained because of COVID and will not be able to make-up the difference in future years.


• One Possible solution without the need for a ballot:

• IFTA Board and membership can agree to exclude 2020 from program compliance reviews.

• Nothing in P1200 – P1230 prevents this, • P1220 refers to Program Compliance

Review Guide. • PCR Guide refers to R1510.200.• R1510.200 just says a PCR will be

conducted every 5 years. So the numbers of years included could be less than 5 years.

• Alternative is to include the year 2020 in the PCR, document non-compliance with audit requirement but not follow-up or initiate a dispute resolution.


• Membership roll call vote to exclude 2020 in program compliance review?

FOR DISCUSSION DURING THE 2020 ANNUAL IFTA BUSINESS MEETING

IFTA Full Track Preliminary Ballot Proposal #01-2020

Page 1 of 5

IFTA FULL TRACK PRELIMINARY BALLOT PROPOSAL

FTPBP #1-2020 Sponsor Jurisdiction of Illinois Date Submitted February 25, 2020 Proposed Effective Date January 1, 2021 Manual Sections to be Amended (Effective July 1, 1998 Last Revised July 2015) IFTA Articles of Agreement: R200 R1620.100 R1650.400 R1520 R1620.200 R1655 R1545 R1625 R1720.100 R1555.300.005 R1630 R1810.300 R1555.400.015 R1635 R1820.100 R1555.400.020 R1650.200 R1610.200 R1650.300 Subject The IFTA Articles of Agreement stipulate that voting privileges are granted only to jurisdictions having an active membership status. The Agreement also states that only a commissioner can vote. With these two tenets, the final disposition of votes should not be influenced by those jurisdictions not meeting these criteria. Once these two tests are met by a jurisdiction –maintained voting privileges and a named commissioner– the denominator on which the majority affirmative votes required for passage should then be calculated upon only those jurisdictions “eligible” to vote. History/Digest As currently provided in the Articles of Agreement, the final tallying of votes is based upon a denominator which comprises the entire IFTA membership. This denominator, at times, has included a jurisdiction having their voting privileges rescinded, and jurisdictions not having a commissioner or delegate identified. These together, or alone, skew the required affirmative votes needed for approval. R1545 references voting privileges are granted only to members holding active status. R155.300.010 and R1650.100 references votes must be cast by the commissioner or a delegate named


Page 2 of 5

in writing by the commissioner. This ballot continues to recognize the following two principles: jurisdictions are not required to vote (R1650.300). (eligible) jurisdictions not casting a vote will continue to be assigned a vote of “NO” (R1650.400 & R1655).

A history of voting results on ballots from the last ten years is included as an attachment to serve as an illustration of voting outcomes when this ballot’s proposed language is applied. Intent The intent of this ballot is two-fold:

to define “eligible member jurisdiction” as an active member jurisdiction not found out of compliance by the DRC and having a commissioner (or delegate) named*, and;

to provide a representative denominator on which the majority vote of eligible member jurisdictions is based.

* A jurisdiction can identify its commissioner by notifying IFTA Inc., either by mail, email, or by simply

updating the Jurisdiction Contact List (JCL) located on the IFTA, Inc., website. The JCL and any proxies received will become the point of reference for eligibility at the time a vote is taken. Voting delegates and their official proxies will continue to be recognized via the current process.

Accordingly, the act of removing an ineligible jurisdiction from the voting process also removes the automatic assignment of a “NO” vote to that jurisdiction. Updates to affected cites will be necessary to include “eligible member jurisdiction” with regards to voting.



Page 3 of 5

Interlining Indicates Deletion; Underlining Indicates Addition 1 2 3 ARTICLES OF AGREEMENT 4 5 R200 Definitions 6 7 (new) R220 Eligible Member Jurisdiction means a jurisdiction with active membership status not being 8 found out of compliance by the Dispute Resolution Committee and having a commissioner (or delegate) 9 recognized by IFTA, Inc., with voting privileges. 10 11 12 R1520 APPROVAL OF ADOPTING RESOLUTION 13 14 Ballots, or notification of such electronic voting booth, shall be mailed electronically by the repository to all 15 eligible member jurisdictions via certified mail, return receipt requested. Entry shall be granted to the 16 applicant unless more than one negative vote is received. Failure of a jurisdiction to submit its vote on the 17 ballot within 120 days of receipt of notification shall be considered a vote for approval of the application. 18 19 20 *R1545 ACTIVE MEMBERSHIP STATUS 21 22 To retain active membership status, the jurisdiction must: 23 24 .100 Collect and transfer fees for other jurisdictions in a timely manner; 25 26 .200 Pay membership fees in a timely manner; and 27 28 .300 Comply with all other provisions of the Agreement. 29 30 Voting privileges are granted only to eligible members jurisdictions holding active status at the time of the 31 vote. 32 33 *R1555 COMPLIANCE MATTERS 34 35 [SUB-SECTIONS .100 and .200 REMAINS UNCHANGED] 36 37 .300 Initiation of a Dispute Based on a Final Determination Finding of Non-Compliance 38 39

.005 Eligible Mmember jurisdictions will have thirty (30) days to vote on the initiation of a 40 dispute based on a Final Determination Finding of Non-Compliance. 41

42 .400 Expulsion Process 43

44 .015 A resolution expelling a member jurisdiction from the Agreement shall require the 45

affirmative vote in writing of three-fourths of the total eligible member jurisdictions, 46 excluding the jurisdiction which is the subject of the resolution. For purposes of this 47 section, a vote submitted electronically through a mechanism provided by the 48 International Fuel Tax Association, Inc. is deemed a vote in writing. 49

50 .020 Eligible Mmember jurisdictions will have sixty (60) days from the date of issuance of the 51

resolution to vote on the resolution of expulsion. Failure of an eligible member 52 jurisdiction to submit its vote shall be deemed a vote against the resolution of expulsion. 53

54 55


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R1610 SUBMISSION OF PROPOSALS WITHOUT PRELIMINARY COMMENT 56 57 A proposed amendment may also be submitted to the repository for consideration as a 58 Short Track Preliminary Ballot Proposal ("Short Track" Proposal). The preliminary comment period 59 requirement may be waived if: 60

61 [SUB-SECTION .100 REMAINS UNCHANGED] 62

63 .200 At the next meeting of the member jurisdictions, the proposed amendment receives 64

the affirmative vote of at least three-fourths of the total eligible member jurisdictions of 65 the Agreement. 66

67 R1620 "SHORT TRACK" VOTING 68

69 .100 In the open meeting, the sponsor may request the eligible member jurisdictions to vote 70

for or against placing a Full Track proposal on the Short Track ballot process 71 described in IFTA Articles of Agreement Section R1625. An affirmative vote of at least 72 three-fourths of the total eligible member jurisdictions is required to place a ballot on 73 the Short Track ballot process. 74

75 .200 In the open meeting, a vote must be made by the member jurisdictions for or against 76

continuing each Short Track proposal on the Short Track ballot process described in 77 IFTA Articles of Agreement Section R1625. An affirmative vote of at least three-fourths 78 of the total eligible member jurisdictions is required for continuation of a ballot on the 79 Short Track ballot process. 80

81 R1625 "SHORT TRACK" 30-DAY BALLOT PROCEDURES 82 83 Proposals that receive the required three-fourths affirmative vote of eligible member jurisdictions at the 84 open meeting of the commissioners may proceed as follows: 85 86 [SUB-SECTIONS .100, .200, AND .300 REMAIN UNCHANGED] 87 88 *R1630 "FULL TRACK" BALLOT PROCEDURES 89 90 Full Track proposals that are not voted on at the open meeting or do not receive the three-fourths 91 affirmative vote of eligible member jurisdictions may still proceed as follows: 92 93 [SUB-SECTIONS .100, .200, AND .300 REMAIN UNCHANGED] 94 95 R1635 VOIDED "SHORT TRACK" PROPOSALS 96 97 Short Track proposals that do not receive the three-fourths affirmative vote of eligible member 98 jurisdictions are void. Sponsoring jurisdictions or committees may again submit the proposal through the 99 process outlined in IFTA Articles of Agreement Section R1605. However, the proposal is ineligible for the 100 expedited processes outlined in Sections R1610 or R1620. 101 102 R1650 ACCEPTANCE OF AMENDMENTS 103 104 [SUB-SECTION .100 REMAINS UNCHANGED] 105

106 .200 An affirmative vote in writing of three-fourths of the total eligible member jurisdictions 107

is required to amend the Articles of Agreement, Procedures Manual, or Audit Manual. 108 For purposes of this section, a vote submitted electronically through a mechanism 109 provided by the International Fuel Tax Association, Inc. is deemed a vote in writing. 110

111


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.300 Jurisdictions may abstain from voting, but a final ballot proposal may still not be 112 adopted without the affirmative vote of three-fourths of the total eligible member 113

jurisdictions. 114 115 .400 Jurisdictions Eligible member jurisdictions that do not vote on an amendment within 116

the required time limits are considered to have voted in the negative, except as 117 provided in IFTA Articles of Agreement Section R1655. 118

119 *R1655 EFFECTIVE DATE OF AMENDMENTS 120

121 The effective date of all amendments, unless otherwise specified, is the first day of January or July, 122 whichever occurs first, following the completion of 12 complete months following the close of the voting 123 period. An alternate effective date may be allowed if it receives the support of three-fourths of the total 124 eligible member jurisdictions. If an alternate effective date is requested, it must be voted separately from 125 the amendment. Jurisdictions Eligible member jurisdictions that do not vote on an alternate effective date 126 within the required time limits are considered to have voted in the negative. 127 128 R1700 ISSUE PAPERS AND CONSENSUS BOARD INTERPRETATIONS 129 130 [SECTION R1710 REMAINS UNCHANGED] 131 132 *R1720 CONSENSUS BOARD INTERPRETATIONS 133

134 .100 The Board of Trustees of the Association shall issue Consensus Board 135

Interpretations in response to requests for clarification or notify the requesting party 136 why a Consensus Board Interpretation will not be issued. Consensus Board 137 Interpretations will be presented for consideration at the annual business meeting and 138 require an affirmative vote of three-fourths of the eligible member jurisdictions for 139 ratification and inclusion as commentary in the IFTA governing documents. 140

141 142 *R1810 INTERNATIONAL FUEL TAX ASSOCIATION, INC. 143 144 [SUB-SECTIONS .100 and .200 REMAIN UNCHANGED] 145 146 .300 Membership Fees 147 148 To cover administrative costs, a membership fee shall be levied on every member jurisdiction. The fee 149 shall be paid annually and be based upon a budget adopted by majority vote of the eligible member 150 jurisdictions at the annual IFTA meeting. The fee shall be equally prorated among current members. The 151 fees will be based upon a fiscal year of July 1 through June 30. 152 153 *R1820 REPOSITORY 154 155 .100 Selection 156 A repository shall be selected by majority vote of the eligible member jurisdictions. 157

REVISIONS FOLLOWING THE FIRST COMMENT PERIOD

Ballot subject matter verbiage now more concise (Subject, History, Intent). “Eligible member jurisdiction” defined as its own, new definition: R220, Definitions Added revisions to R1520, R1555.300.005, and 155.400.020 Removed changes to R1600 Attachment shows actual representation of “eligible member jurisdiction” voting for the past 10 years.

Results of Proposed “Eligible Member Jurisdiction” Language When Applied to the Last 10 years of ABM’s

Actual Number Adjusted Denominator Using Current Language: Proposed Language: ABM Present at ABM: Sanctioned Proposed Language: Three-Fourths of Three-Fourths of Year (Including Proxies) Jurisdictions “Eligible Voters” Total Membership “Eligible Membership”

2010: 51 0 51 44/58 38/51

2011: 53 0 53 44/58 40/53

2012: 55 1 54 44/58 41/54

2013: 54 1 53 44/58 40/53

2014: 56 1 55 44/58 41/55

2015: 54 1 53 44/58 40/53

2016: 56 1 55 44/58 41/55

2017: 56 1 55 44/58 41/55

2018: 56 0 56 44/58 42/56

2019: 55 0 55 44/58 41/55

2020: 0 44/58

Ballot Proposal FTPBP # 1-2020 (July 2020)

FOR COMMENT PERIOD ENDING JUNE 12, 2020


Page 1 of 5


FTPBP #1-2020 Sponsor Jurisdiction of Illinois Date Submitted February 25, 2020 Proposed Effective Date January 1, 2021 Manual Sections to be Amended (Effective July 1, 1998 Last Revised July 2015) IFTA Articles of Agreement: R1555.400.015 R1625 R1650.400 R1600 R1630 R1655

R1610.200 R1635 R1720.100 R1620.100 R1650.200 R1810.300 R1620.200 R1650.300 R1820.100

Subject The outcome of any vote on ballots to amend the Agreement, votes on accepting Consensus Board Interpretations (CBI’s), or roll-call votes from the floor of the Annual Business Meeting (ABM) should not be influenced by those jurisdictions not eligible to vote. Instances of not being eligible to vote are those jurisdictions:

• having sanctions imposed upon them through the Dispute Resolution Process, thereby having lost their voting privilege,

• not having a commissioner named, or; • not naming a delegate when not attending the ABM (voting proxy).

This ballot ensures the base (i.e. “the denominator”) on which the three-fourths affirmative votes necessary for passage is calculated upon only those jurisdictions eligible to vote. History/Digest This ballot diverts itself from previous ballots that attempted to shed light upon the varying voting requirements within the Agreement. Those ballots (3-2012, 05-2013-2, 03-2016), having similar iterations, failed to pass language that provided only votes cast would be considered as the base on which the three-fourths requirement would be tallied. This ballot does not have any language referring to “votes cast”. This ballot also recognizes and retains the original framers’ concept of approval by three-fourths of


Page 2 of 5

membership is needed in certain voting processes. What this ballot does, however, is recognize a needed change to accurately reflect a final vote’s disposition based upon only those having an active status and recognized as eligible to vote at the time of the vote. Thus, the three-fourths majority is still required for passage but will be based on a denominator of only those active jurisdictions eligible to vote.

Example with current Agreement language: • 58 member jurisdictions • One jurisdiction is sanctioned • One jurisdiction does not have a commissioner named • Three jurisdictions are absent from the ABM without naming a voting

delegate

Result: 58 is the base (denominator) for tallying the vote if this vote were to be taken at the ABM. The number of jurisdictions voting in the affirmative needed for passage would be 44 (three-fourths of the total membership of 58).

Same example with proposed Agreement language: • 58 member jurisdictions • One jurisdiction is sanctioned • One jurisdiction does not have a commissioner named • Three jurisdictions are absent from the ABM without naming a voting

delegate Result: 53 is the base (denominator) for tallying the vote if this vote were to be taken at the ABM. The number of jurisdictions voting in the affirmative needed for passage would be 40 (three-fourths of the eligible membership; in this example, 53).

While understanding the importance of a three-fourths majority, and in keeping with the original framers identifying such majority, it is justly important to ensure the outcome of a vote is not influenced by those jurisdictions under sanctions or those not having a commissioner or voting delegate recognized by IFTA, Inc. This ballot continues to recognize that:

• jurisdictions are not required to vote (R1650.300). • only jurisdictions with active member status are granted voting privileges (R1545). • jurisdictions not casting a vote will continue to be assigned a vote of “NO” (R1650.400 and R1655).

Intent The intent of this ballot is to provide a representative denominator on which a three-fourths vote of the IFTA membership needed for passage of ballots, CBI’s, and roll-call votes at the annual meeting is based. This denominator will include only those jurisdictions whose status is active and considered eligible to vote.


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Interlining Indicates Deletion; Underlining Indicates Addition 1 2 ARTICLES OF AGREEMENT 3 4 *R1545 ACTIVE MEMBERSHIP STATUS 5 6 To retain active membership status, the jurisdiction must: 7 8 .100 Collect and transfer fees for other jurisdictions in a timely manner; 9 10 .200 Pay membership fees in a timely manner; and 11 12 .300 Comply with all other provisions of the Agreement. 13 14 Voting privileges are granted only to members holding active status and are considered eligible to vote as 15 defined in R1600. 16 17 *R1555 COMPLIANCE MATTERS 18 19 .400 Expulsion Process 20

21 .015 A resolution expelling a member jurisdiction from the Agreement shall require the 22

affirmative vote in writing of three-fourths of the total eligible member jurisdictions, 23 excluding the jurisdiction which is the subject of the resolution. For purposes of this 24 section, a vote submitted electronically through a mechanism provided by the 25 International Fuel Tax Association, Inc. is deemed a vote in writing. 26

27 *R1600 AMENDMENTS 28 29 Proposals for amendment of the Articles of Agreement, Procedures Manual, or Audit Manual may be 30 made by any member jurisdiction, the Audit Committee, the Agreement Procedures Committee, the 31 Clearinghouse Advisory Committee, the Law Enforcement Committee, the Program Compliance Review 32 Committee, or the Board of Trustees of the Association. In all matters in which a vote to amend the 33 Articles of Agreement, Procedures Manual, or Audit Manual is taken, an affirmative vote of three-fourths 34 of eligible member jurisdictions is required at the time of the final vote. Eligible member jurisdictions is 35 defined as jurisdictions whose: 36

• voting privileges are recognized. 37 • commissioner is officially recognized by IFTA, Inc. 38 • voting delegate is officially recognized by IFTA, Inc. 39

40 R1610 SUBMISSION OF PROPOSALS WITHOUT PRELIMINARY COMMENT 41 42 A proposed amendment may also be submitted to the repository for consideration as a 43 Short Track Preliminary Ballot Proposal ("Short Track" Proposal). The preliminary comment period 44 requirement may be waived if: 45

46 [SUB-SECTION .100 REMAINS UNCHANGED] 47

48 .200 At the next meeting of the member jurisdictions, the proposed amendment receives 49

the affirmative vote of at least three-fourths of the total eligible member jurisdictions of 50 the Agreement. 51

52 53 54


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R1620 "SHORT TRACK" VOTING 55 56 .100 In the open meeting, the sponsor may request the member jurisdictions to vote for or 57

against placing a Full Track proposal on the Short Track ballot process described in 58 IFTA Articles of Agreement Section R1625. An affirmative vote of at least three-fourths 59 of the total eligible member jurisdictions is required to place a ballot on the Short Track 60 ballot process. 61

62 .200 In the open meeting, a vote must be made by the member jurisdictions for or against 63

continuing each Short Track proposal on the Short Track ballot process described in 64 IFTA Articles of Agreement Section R1625. An affirmative vote of at least three-fourths 65 of the total eligible member jurisdictions is required for continuation of a ballot on the 66 Short Track ballot process. 67

68 R1625 "SHORT TRACK" 30-DAY BALLOT PROCEDURES 69 70 Proposals that receive the required three-fourths affirmative vote by eligible member jurisdictions at the 71 open meeting of the commissioners may proceed as follows: 72 73 [SUB-SECTIONS .100, .200, AND .300 REMAIN UNCHANGED] 74 75 *R1630 "FULL TRACK" BALLOT PROCEDURES 76 77 Full Track proposals that are not voted on at the open meeting or do not receive the three-fourths 78 affirmative vote by eligible member jurisdictions may still proceed as follows: 79 80 [SUB-SECTIONS .100, .200, AND .300 REMAIN UNCHANGED] 81 82 R1635 VOIDED "SHORT TRACK" PROPOSALS 83 84 Short Track proposals that do not receive the three-fourths affirmative vote by eligible member 85 jurisdictions are void. Sponsoring jurisdictions or committees may again submit the proposal through the 86 process outlined in IFTA Articles of Agreement Section R1605. However, the proposal is ineligible for the 87 expedited processes outlined in Sections R1610 or R1620. 88 89 [SECTION R1640 REMAINS UNCHANGED] 90 91 R1650 ACCEPTANCE OF AMENDMENTS 92 93 [SUB-SECTION .100 REMAINS UNCHANGED] 94

95 .200 An affirmative vote in writing of three-fourths of the total eligible member jurisdictions 96

is required to amend the Articles of Agreement, Procedures Manual, or Audit Manual. 97 For purposes of this section, a vote submitted electronically through a mechanism 98 provided by the International Fuel Tax Association, Inc. is deemed a vote in writing. 99

100 .300 Jurisdictions may abstain from voting, but a final ballot proposal may still not be 101

adopted without the affirmative vote of three-fourths of the total eligible member 102 jurisdictions. 103 104 .400 Jurisdictions Eligible member jurisdictions that do not vote on an amendment within 105

the required time limits are considered to have voted in the negative, except as 106 provided in IFTA Articles of Agreement Section R1655. 107

108 109


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*R1655 EFFECTIVE DATE OF AMENDMENTS 110 111

The effective date of all amendments, unless otherwise specified, is the first day of January or July, 112 whichever occurs first, following the completion of 12 complete months following the close of the voting 113 period. An alternate effective date may be allowed if it receives the support of three-fourths of the total 114 eligible member jurisdictions. If an alternate effective date is requested, it must be voted separately from 115 the amendment. Jurisdictions Eligible member jurisdictions that do not vote on an alternate effective date 116 within the required time limits are considered to have voted in the negative. 117 118 R1700 ISSUE PAPERS AND CONSENSUS BOARD INTERPRETATIONS 119 120 [SECTION R1710 REMAINS UNCHANGED] 121 122 *R1720 CONSENSUS BOARD INTERPRETATIONS 123

124 .100 The Board of Trustees of the Association shall issue Consensus Board 125

Interpretations in response to requests for clarification or notify the requesting party 126 why a Consensus Board Interpretation will not be issued. Consensus Board 127 Interpretations will be presented for consideration at the annual business meeting and 128 require an affirmative vote of three-fourths of the eligible member jurisdictions for 129 ratification and inclusion as commentary in the IFTA governing documents. 130

131 [SUB-SECTIONS .100 and .200 REMAIN UNCHANGED] 132 133 R1800 ADMINISTRATION 134 135 *R1810 INTERNATIONAL FUEL TAX ASSOCIATION, INC. 136 137 There is established the International Fuel Tax Association, Inc. (hereinafter referred to as "the 138 Association") which is responsible for administering the Agreement. Entry into the Agreement constitutes 139 membership in the Association. 140 141 .300 Membership Fees 142 143 To cover administrative costs, a membership fee shall be levied on every member jurisdiction. The fee 144 shall be paid annually and be based upon a budget adopted by majority vote of the eligible member 145 jurisdictions at the annual IFTA meeting. The fee shall be equally prorated among current members. The 146 fees will be based upon a fiscal year of July 1 through June 30. 147 148 *R1820 REPOSITORY 149 150 .100 Selection 151 152 A repository shall be selected by majority vote of the eligible member jurisdictions. 153



April 20, 2020 Page 1 of 2


FTPBP #2-2020 Sponsor Jurisdictions of British Columbia, California, Kentucky, Manitoba, Ontario, Pennsylvania, Quebec, Saskatchewan, Texas, Utah, Wisconsin Date Submitted April 14, 2020 Proposed Effective Date Upon Passage Manual Sections to be Amended (January 1996 Version, Eff. July 1, 1998, as revised) IFTA Articles of Agreement R1810 International Fuel Tax Association, Inc. Subject Establishing the Attorney Section as a Standing Committee renamed as the Attorney Committee History/Digest The Attorney Section was established by the IFTA Board in 1992. Like the standing committees recognized in the Agreement (and unlike the special committees), the Attorney Section operated under a Charter adopted in 1998 that identified the Section’s continuing purposes as: a) training legal personnel from IFTA jurisdictions; b) facilitating cooperation between member jurisdictions on legal issues; c) reviewing ballot proposals with respect to legal issues; and d) planning and conducting the annual Attorney Section meeting. The work of the Attorney Section was coordinated by the Attorney Section Steering Committee (ASSC) until the ASSC was declared dissolved by the IFTA Board in April 2019. IFTA operates in a highly complex legal environment, involving the laws of 58 participating jurisdictions, 2 federal jurisdictions, 2 constitutional systems, the IFTA Agreement and the by-laws of IFTA Inc. It is important to the Association that it have an organized body that can assist the Association, the Board, the other committees, and member jurisdictions in navigating this complex legal framework, and facilitate jurisdiction attorney education and communication. For nearly 30 years, the Attorney Section has supported the Association in fulfilling the Purpose of IFTA (R130) to have a uniform administration of motor fuels use taxation laws and in providing cooperation and mutual assistance in the administration/collection of motor fuel use taxes (R140). Intent The intent of this ballot is to amend the Agreement to recognize an Attorney Committee as a standing committee so that it may continue providing this support.



April 20, 2020 Page 1 of 2

Interlining Indicates Deletion; Underlining Indicates Addition 1 2 ARTICLES OF AGREEMENT 3 R1800 ADMINISTRATION 4 5 *R1810 INTERNATIONAL FUEL TAX ASSOCIATION, INC. 6 7 .100 Association Bylaws 8

The Bylaws of the Association Shall outline and govern the establishment, selection, and 9 responsibilities of the Board of Trustees and officers. The Bylaws shall also govern the 10 12 membership of the Audit Committee, the Agreement Procedures Committee, and the 11 Industry Advisory Committee, and the Attorney Committee, and govern the creation and 12 membership of other standing and special committees. Member jurisdictions agree to 13 abide by the Bylaws as a condition for participation in the Agreement. 14 15

[SECTIONS .200.010 THROUGH .070 REMAIN UNCHANGED] 16 17 .080 Attorney Committee 18

There is established an Attorney Committee to provide support on legal 19 issues to the Association, its committees, the Board of Trustees, and 20 member jurisdictions, provide training to legal personnel from 21 participating jurisdictions, facilitate cooperation between member 22 jurisdictions with respect to legal issues, assist in the preparation and 23 review of ballots, by-law amendments and other proposals as they 24 arise, and to perform other services as requested by the Board 25

26 [SECTIONS .300, .400 AND .500 REMAIN UNCHANGED] 27 28

NO REVISIONS FOLLOWING THE FIRST COMMENT PERIOD

FTPBP #2-2020 First Comment Period Ending June 12, 2020


Page 1 of 4

Support: 28 Oppose: 2 Undecided: 2 ALABAMA Undecided Unsure why other standing committees are not also being considered

BRITISH COLUMBIA Support

CALIFORNIA Support

COLORADO Support

Colorado supports this ballot

IDAHO Support

ILLINOIS Support

INDIANA Undecided

Indiana is undecided on this ballot as currently written. We support the value of attorneys working together to train legal personnel from IFTA jurisdictions and facilitating cooperation between member jurisdictions on legal issues. In these areas they can act on behalf of their respective jurisdictions’ interests without conflict and to great benefit. But to go beyond this level of support may risk placing too much influence within one committee. Also, as the ballot states the IFTA Board of Trustees dissolved the Attorney Section Steering Committee. Indiana is not convinced that reversing a recent action of the Board is appropriate. Finally, all of the tasks that the sponsors of this ballot propose can be performed by attorneys without the establishment of a standing committee and the associated annual expenses.

KANSAS Support



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KENTUCKY Support

MAINE Support

MANITOBA Support

MARYLAND Support

MINNESOTA Support

MISSOURI Support

MONTANA Oppose

NEBRASKA Support

NEVADA Support

If the membership is in support of moving the Attorney Committee to a standing Committee, NV will also support.

NEW BRUNSWICK Support

NEW JERSEY Support

NEWFOUNDLAND Support

NORTH CAROLINA Support

NOVA SCOTIA Support



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Nova Scotia strongly supports ballot. The Attorney's committee has been in existence since I've been involved in IFTA (that dates back to 1997) and while I respect the Board's authority, as witnessed at the 2019 ABM, such a decision should have been discussed with the rest of the membership before hand.

ONTARIO Support

ON is one of the sponsors of this ballot and encourage its support. The Attorneys’ Section Steering Committee (ASSC) has been relied upon for a number of years and likely an oversight that it was not designated as a standing committee. This is an opportunity to rectify the status and reinstate its successor, the Attorney Committee.

PENNSYLVANIA Support

PA supports the language of this ballot with respect to not including sanctioned members in the denominator, but not with respect to the other conditions.

PRINCE EDWARD ISLAND Support

QUEBEC Support

Quebec urges the need to have an Attorney Committee as a standing committee. Also, we sponsored this ballot.

RHODE ISLAND Support

SASKATCHEWAN Support

Stakeholders Oppose

6/4/2020 Robert Pitcher, Consultant ATA ATA opposes. This new committee is unnecessary. The IFTA Board knew what it was doing when it eliminated the ASSC.

TENNESSEE Support



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WASHINGTON Support

WEST VIRGINIA Support

International Fuel Tax Association, Inc. Clearinghouse Access Agreement

Page 1 of 8 February, 2020

INTERNATIONAL FUEL TAX ASSOCIATION, INC.

CLEARINGHOUSE ACCESS AGREEMENT

1. Parties

This Access Agreement (hereinafter referred to as “Agreement”) is entered into by

______________________________ (hereinafter referred to as the “Participating Member”) and

the International Fuel Tax Association, Inc. (hereinafter referred to as “IFTA, Inc.”). This

Agreement allows Member Jurisdictions of the International Fuel Tax Agreement (hereinafter

referred to as IFTA), to exchange Licensee Demographic Data, Transmittal Data and Summary

Transmittal Data through the IFTA, Inc. Clearinghouse (hereinafter, “Clearinghouse”). The

Agreement also allows for the distribution of motor fuel use tax revenue among the Participating

Members through Funds Netting. In consideration for payment by the Participating Member of

the annual membership fees as required by Section R1810.300 of the IFTA Articles of

Agreement, IFTA, Inc. agrees to grant the Participating Member access to and use of the

Clearinghouse.

2. Definitions

2.1. Agency means the office, department, cabinet, board, division, commission or other

regulatory body of a Member Jurisdiction which is charged under the laws of that

jurisdiction with the responsibility of the tax administration of the IFTA in that jurisdiction.

2.2. Agency Representative means the head of the Agency who is authorized to represent

that agency regarding the tax administration of the IFTA.

2.3. Authorized Agent means the employee, agent or other authorized personnel of an

Agency of a Participating Member who has been designated in writing by the Agency

Representative, or his or her designee, as an individual who shall be entitled to access

to the Clearinghouse.

2.4. Clearinghouse means the IFTA, Inc. Clearinghouse established by Article XXI of the

IFTA Articles of Agreement and is the party who shall serve as the administrative

depository for receipt and retention of the Licensee Demographic Data, Transmittal Data

and Summary Transmittal Data from all Participating Members. The Clearinghouse is

also the party responsible for providing the infrastructure to support the funds netting

process. The Clearinghouse shall be located at all times at a secure location,

designated by the IFTA Board of Trustees. IFTA, Inc. shall inform all Participating

Members when a change in the Clearinghouse’s secure location occurs.



2.5. Clearinghouse Advisory Committee means the committee established by the IFTA,

Inc. Board of Trustees to provide technical guidance as well as recommendations from

users regarding structure and components of the Clearinghouse.

2.6. Disclosure means the making known to any person, in any manner whatsoever, a

Participating Member’s Licensee Demographic Data, Transmittal Data, Summary

Transmittal Data and Funds Netting Settlement Information obtained from the

Clearinghouse.

2.7. Funds Netting means the summing of each Participating Member’s monthly transmittal

summary total due amount to and from every other Participating Member resulting in the

net amount owed or to be received for each Participating Member.

2.8. Funds Netting Account means the bank account established by IFTA, Inc. at a

reputable financial institution through which the net amounts resulting from Funds

Netting are distributed.

2.9. Funds Netting Calendar means the calendar established by the Clearinghouse

Advisory Committee and approved by the IFTA, Inc. Board of Trustees setting the

deadlines for the Funds Netting Process including deadlines for each Funds Netting

Cycle for:

2.9.1. Jurisdiction Upload and Review of Transmittal and Summary Transmittal Data is

the process through which jurisdictions review the Funds Netting Settlement

Information, prior to its finalization;

2.9.2. Issuance of Funds Netting Settlement Information by IFTA, Inc. is the process,

performed by IFTA, Inc. of distributing the finalized Funds Netting Settlement

Information;

2.9.3. Jurisdiction Funding of the Funds Netting Account is the process by which

jurisdictions owing funds through the netting process remit payment to the Funds

Netting Account for distribution by IFTA, Inc.; and

2.9.4. Transfer of Payment from the Funds Netting Account to Jurisdictions by IFTA,

Inc. is the process through which IFTA, Inc. distributes the funds detailed on the

Funds Netting Settlement Information to jurisdictions to whom funds are owed after

Funds Netting.

2.10. Funds Netting Cycle means one complete Funds Netting process beginning with the

Jurisdiction Upload and Review of Transmittal Data through the payment of funds

(including late funds) by IFTA, Inc. Also called the Clearinghouse Funds Netting Period.

2.11. Funds Netting Settlement Information means the reports provided by IFTA, Inc. for

Funds Netting including:



2.11.1. Jurisdiction Summary Funds Netting Totals which will show, for a Participating

Member, the Funds Netting results for that Participating Member and all other

Participating Members and

2.11.2. Final Settlement Report which will show for all Participating Members, the final

result of the Funds Netting and will show either the amount due to or the amount

due from the Funds Netting Account for the current Funds Netting Cycle.

2.12. Governing Documents means the IFTA Articles of Agreement, Procedures Manual and

Audit Manual.

2.13. Jurisdiction has the same meaning as found in Article II of the IFTA Articles of

Agreement.

2.14. Licensee has the same meaning as found in Article II of the IFTA Articles of Agreement.

2.15. Licensee Demographic Data means the licensee information required to be exchanged

among member jurisdictions pursuant to the Governing Documents and any additional

information required by IFTA, Inc. for the purposes of uploading data.

2.16. Member Jurisdiction means a jurisdiction that has joined the International Fuel Tax

Agreement pursuant to Article XV of the IFTA Articles of Agreement and is in active

membership status pursuant to that Article.

2.17. Non-Participating Member means any Member Jurisdiction that has entered into a

Non-Participating Member Access Agreement with IFTA, Inc. and is not uploading

Demographic Data, Transmittal Data and Summary Transmittal Data to the

Clearinghouse.

2.18. Participating Member means any Member Jurisdiction that has entered into this

Access Agreement with IFTA, Inc.

2.19. Program Compliance Review means the review of the Participating Member’s IFTA

program as required by Section R1510.200 of the IFTA Articles of Agreement.

2.20. Secure Location means a digital and physical environment that meets or exceeds the

American Institute of Certified Public Accountants SOC II requirements of privacy,

security, availability, processing integrity, and confidentiality. The environment shall at all

times include adequate security measures for the data transfer process.

2.21. Signatory Agency means any office, department, cabinet, board, division, commission

or other regulatory body of a Member Jurisdiction that has executed an Access

Agreement, for so long as the Agreement remains in effect with that Member Jurisdiction.

2.22. Summary Transmittal Data means the summary totals of a Participating Member’s

monthly transmittal as required by Section P1040 of the IFTA Procedures Manual and

any additional information required for purposes of uploading data and defined by IFTA,

Inc.



2.23. Tax Administration includes but is not limited to:

2.23.1. The administration, management, conduct, direction and supervision of the

execution and application of the motor fuel use tax laws and IFTA-related statutes

of the Participating Member.

2.23.2. Audit assessment, collection, enforcement, litigation, publication and statistical

gathering functions under the motor fuel use tax laws and IFTA-related statutes of

the Participating Member.

2.24. Transmittal Data means the information required to be exchanged among member

jurisdictions by Section P1040 and P1060 of the IFTA Procedures Manual and any

additional information required for purposes of uploading data and defined by IFTA, Inc.

2.25. Verifiable Electronic Means is communication and information access through the

Clearinghouse online system with a user ID.

3. Exchange of IFTA Information

The purpose of this section is to facilitate administration of the IFTA by the Participating Member

through the exchange of Licensee Demographic Data, Transmittal Data and Summary

Transmittal Data with other Participating Members, and the distribution of motor fuel use tax

revenue through Funds Netting.

3.1. Participating Members agree to exchange all Licensee Demographic Data, Transmittal

Data and Summary Transmittal Data with other Participating Members through the

Clearinghouse.

3.2. Participating Members agree that the information exchanged pursuant to this Agreement

will be employed solely for the purpose of tax administration and program compliance

reviews.

3.3. Participating Members agree that Non-Participating Members will have read-only access

to the data contained in the Clearinghouse.

3.4. The Participating Member agrees that IFTA, Inc. will have access to the Licensee

Demographic Data, Transmittal Data and Summary Transmittal Data as well as Funds

Netting Settlement Information contained in the Clearinghouse solely for the purposes

of:

3.4.1. Complying with the IFTA Articles of Agreement, Article XXI, Section R2120.100,

and other applicable provisions of the Governing Documents regarding the

submission to the Clearinghouse of required Licensee Demographic Data,

Transmittal Data and Summary Transmittal Data from the Participating Members

for the purpose of distribution to all other Member Jurisdictions;

3.4.2. Performing the daily operations of the Clearinghouse, including but not limited to,

receiving, storing, maintaining, backing up, and filing Licensee Demographic Data,



Transmittal Data and Summary Transmittal Data as well as other functions

necessary to administer the Clearinghouse and to assure proper function of the

equipment supporting the Clearinghouse;

3.4.3. Generating Funds Netting Settlement Information for the Participating Member

and tracking payments to, as well as tracking and making payments from the Funds

Netting Account; and

3.4.4. Participation in the program compliance reviews of the Participating Member.

3.5. The Participating Member authorizes IFTA, Inc. to receive the Licensee Demographic

Data, Transmittal Data and Summary Transmittal Data and make it available to Member

Jurisdictions for tax administration purposes and program compliance reviews only.

3.6. IFTA, Inc. shall create Clearinghouse field formats and definitions for Licensee

Demographic Data, Transmittal Data and Summary Transmittal Data and make them

available to Participating Members for purposes of uploading data.

3.7. Participating Members must transmit Licensee Demographic Data, Transmittal Data and

Summary Transmittal Data in the required field formats created by IFTA, Inc. Failure to

transmit all required data may result in the suspension of the Participating Member’s

privilege to participate in the Clearinghouse.

4. Information Subject to Exchange

The information subject to exchange pursuant to this Agreement is Licensee Demographic Data,

Transmittal Data, Summary Transmittal Data and Funds Netting Settlement Information.

5. Types of Exchange

5.1. The Participating Member agrees that this Agreement shall constitute a request by the

Signatory Agency for Licensee Demographic Data, Transmittal Data and Summary

Transmittal Data obtained by any other Participating Member, the exchange of which is

required by applicable provisions of the Governing Documents.

5.2. The Participating Member agrees that said information may be exchanged through on-

line access. Access will only be sought to exchange information for tax administration

and program compliance review purposes and to comply with applicable provisions of

the Governing Documents.

6. Funds Netting

6.1. Funds Netting. Each Participating Member agrees to participate in the netting of funds

due among the Participating Members. IFTA, Inc. shall establish a funds netting



process whereby each Participating Member either pays or receives the net amount of

funds due to or from the other Participating Members. The Clearinghouse Advisory

Committee, with the approval of the Board shall establish Funds Netting Rules and the

Participating Member agrees to abide by those rules. The Funds Netting Rules are

provided to the Participating Member with this Access Agreement.

6.2. A Participating Member owing funds shall timely transmit its funds to the Funds Netting

Account. Timeliness of the transmittal of funds shall be based on the Funds Netting

Calendar. The timely receipt of a Participating Member’s funds into the Funds Netting

Account satisfies the Participating Member’s obligation to send funds to other member

jurisdictions pursuant to P1040 of the IFTA Procedures Manual.

6.3. IFTA, Inc. shall distribute funds from the Funds Netting Account to the recipient

Participating Members in accordance with the Funds Netting Calendar. In the event that

a Participating Member fails to timely remit its funds, that jurisdiction must remit payment

directly to all other member jurisdictions participating in Funds Netting without the

benefit of the Funds Netting Account.

7. Confidentiality

7.1. IFTA, Inc. agrees not to disclose Licensee Demographic Data, Transmittal Data and

Summary Transmittal Data as well as Funds Netting Settlement Information received

through the Clearinghouse to any person other than in a manner consistent with the

terms of the Governing Documents. However, IFTA, Inc. will, on behalf of the

Participating Members, provide the required Licensee Demographic Data regarding

license status changes to other Member Jurisdictions as set forth in the IFTA Articles of

Agreement, Article XXI, and Section R2120.100.

7.2. The Participating Member agrees to the extent allowed by the law of its jurisdiction that

all of its Agency’s Authorized Agents will comply with this confidentiality provision

prohibiting the disclosure of Licensee Demographic Data, Transmittal Data and

Summary Transmittal Data as well as Funds Netting Settlement Information obtained

through the Clearinghouse to any person other than in a manner consistent with the

terms of the Governing Documents.

8. Procedures for Exchange of Information

8.1. Only Authorized Agents will have online access to the Clearinghouse. Access will be

obtained as follows:

8.1.1. The Agency Representative, or his or her designee, of each Participating

Member shall designate Authorized Agents as users of the Clearinghouse. The

Agency Representative or his or her designee will designate the type of data which

each user may access.



8.1.2. Upon receipt of the user designation, IFTA, Inc. will issue each Authorized Agent

a unique user identification. The user identification will not be transferable to any

other Authorized Agent.

8.1.3. The Agency Representative, or his or her designee, will immediately update a

user designation in the event that an Authorized Agent leaves the Agency’s employ

or in the event of any other reason that an Authorized Agent’s user identification

should be cancelled entirely or cancelled and reissued due to a change in the type

of data that the authorized Agent is entitled to access.

8.1.4. In the event that IFTA, Inc. is made aware of improper use of Licensee

Demographic Data, Transmittal Data, Summary Transmittal Data and/or Funds

Netting Settlement Information by an Authorized Agent, that Authorized Agent’s

user identification will be immediately cancelled.

9. Termination or Modification

9.1. Amendments to this Agreement may be proposed by IFTA, Inc. or by a Participating

Member. The procedure for amending the Agreement is as follows:

9.1.1. The proposed amendment shall be distributed by IFTA, Inc. to all Participating

Members. The Participating Members will then have sixty (60) days within which to

submit written comments about the proposed amendment.

9.1.2. After the expiration of the period for submission of written comments, IFTA, Inc.

will have thirty (30) days to decide whether to adopt the proposed amendment.

After the expiration of this thirty (30) day decision period, IFTA, Inc. will notify the

Participating Members in writing of its decision. If the proposed amendment is

rejected by IFTA, Inc., this Agreement will continue in force for the remainder of its

duration.

9.1.3. If the proposed amendment is adopted by IFTA, Inc., the Participating Member

will have ninety (90) days from the date of the notice from IFTA, Inc. that the

amendment will be adopted to determine whether it will accept the amendment. If

the Participating Member accepts the adopted amendment, the amendment will

automatically become a part of this Agreement, effective one hundred and twenty

(120) days after the date of IFTA, Inc.’s notice to the Participating Members of its

decision with regard to the proposed amendment.

9.1.4. If the Participating Member refuses to accept the adopted amendment, it shall

send written notice by certified mail or by any receipted method of delivery to IFTA,

Inc. no later than the ninetieth (90th) day after the date of IFTA, Inc.’s notice of its

decision with regard to the proposed amendment. In the event that the

Participating Member timely serves written notice of its refusal to accept the



adopted amendment, then this Agreement will automatically terminate with respect

to such Participating Member on the one hundred and nineteenth (119) day after

the date of IFTA, Inc.’s notice of its decision with regard to the proposed

amendment.

9.2. The Participating Member may terminate this Agreement at any time by sending a

written notice of intent to terminate participation in the Agreement. The notice shall be

served by Certified Mail to IFTA, Inc. at least thirty (30) days prior to the date of

termination.

10. Effective Date

This Agreement takes effect on __________________________, or, if the formalities required by

the law governing the Participating Member to validate the Agreement are not all completed by

this date, on October 1, January 1, April 1, or July 1, whichever most closely follows the

completion of the formalities.

11. Signature

The following Agency Representative hereby agrees, on behalf of the Participating Member and

the corresponding Member Jurisdiction, to be bound by the provisions of this Agreement.

Signed this _____ day of __________________, ____.

____________________________________________________

Signature of Agency Representative:

For the State/Province of ________________________:

____________________________________________________

Name and Title of Agency Representative

_______________________________________ _________________________

Signature of Executive Director, IFTA, Inc. Signature Date

IFTA, Inc. Update

• IFTA, Inc. Office move

• Terminated our lease and vacated the office July 2020

• Secured PO Box in Mesa AZ

• All Team members working remotely

• Will use On-Demand office space as needed for team meetings

• Saved over $1,900 in rent plus other expenses for utilities, insurance and misc. expenses.

Virtual ABM August 12th and 13th 2020

IFTA, Inc. Update

• Migration of our internal e-mail / document server

• Allowed us to decommission multiple servers

• Allowed us to reduce one cabinet at our secure location

• Moved to the “cloud” – Office 365


IFTA, Inc. Update

• In-house process changes with funds netting making it more streamlined and automated.

• With the move to Office 365, Monica is busy setting up streamlined processes using Office 365 tools to automate the approval and bill paying processes.

• 2021 Audit Workshop

• Clearinghouse Modernization

• Finalizing report for the IFTA Board

• LMS

• Working with IRP to select a vendor for our platform
