By Evan Reid, Founder of Haul Handbook · Updated Sep 28, 2026
Arizona administers IFTA through ADOT's Motor Vehicle Division: Specialized Registration Services licenses carriers and issues decals, and the Fuel Tax Reporting Unit takes the quarterly IFTA Use Fuel Tax Report, filed online through AZ MVD Now or on form 70-4434. The license carries a $10 filing fee when first issued and a $10 renewal fee each year (A.R.S. 28-5735), runs on the calendar year with two decals per qualified vehicle, and may require a bond of $3,250 for a carrier without good standing or IFTA history. Late reports cost the greater of $50 or 10 percent of the quarter's tax, plus 1 percent interest a month. A carrier without IFTA buys a $16 or $65 single-trip use fuel permit or a 30, 90, or 180 day permit instead.
Arizona IFTA administration
- Agency
- Arizona Department of Transportation, Motor Vehicle Division: Specialized Registration Services (licensing and decals, 602.712.6775, MVDMCS@azdot.gov) and the IFTA Fuel Tax Reporting Unit (quarterly reports, 602.712.8473, itax@azdot.gov)
- License fee
- $10 (A $10 filing fee applies to the first IFTA license application and a $10 renewal filing fee applies every year (A.R.S. 28-5735(A)(2); ADOT Motor Carrier Services FAQ). The IFTA Manual calls it a processing fee and asks for certified funds such as a money order or cashier's check on paper applications.)
- Decal fee
- No separate decal charge is published. ADOT issues one license and a set of two decals for each qualified motor vehicle, valid for the calendar year, and the FAQ lists the $10 filing fee as the only IFTA fee, so no decal amount is recorded rather than a guessed zero.
- Application
- IFTA/IRP Application, form 70-0508 (one form for IRP, IFTA, or both); renewals on the IFTA License Renewal Application, form 96-0424, or online through AZ MVD Now
- Application: methods
- Email the forms to MVDMCS@azdot.gov or mail them to MVD Motor Carrier Program, P.O. Box 2100, Mail Drop 527M, Phoenix, AZ 85001; in person at Motor Carrier Services, 1801 W. Jefferson St., Phoenix, or 621 E. 22nd St., Tucson.
- Application: requirements
- A USDOT number and an operating authority (MC number) that is active before the application is filed; Arizona Corporation Commission registration for corporations, LLCs, partnerships, and business trusts; evidence of an established place of business in Arizona (business license, a commercial or real estate lease covering the registration period, or a utility bill in the business name; virtual offices are not accepted) or proof of Arizona residency (three of: Arizona driver license, personal vehicle registration, recent tax filings, property tax assessment, utility bill, rental, lease, or mortgage statement); a copy of active vehicle registration or cab card; the Record Keeping Agreement (96-0537); an IFTA lease agreement (70-0901) if applicable; a surety bond (96-0224) or cash bond (96-0460) if required; and a power of attorney (96-0441) for an agent. A corporation's or partnership's IFTA license number is its FEIN preceded by AZ.
- Filing frequency
- Quarterly. An IFTA licensee files an IFTA Use Fuel Tax Report for every calendar quarter, even a quarter with no miles, online through AZ MVD Now or on form 70-4434 mailed to the Fuel Tax Reporting Unit.
- Base jurisdiction: summary
- An Arizona IFTA license requires evidence of an established place of business in Arizona or proof of Arizona residency (virtual offices are not accepted), and a license is issued only to a carrier in good standing: current IFTA filings, current IRP or Arizona full base registration, and no unpaid balances owed to ADOT.
- Base jurisdiction: qualified motor vehicle
- IFTA applies to motor vehicles used in interstate commerce that have a gross vehicle weight rating over 26,000 pounds or three or more axles regardless of weight (ADOT Motor Carrier Services page).
- Base jurisdiction: lease rule
- A.R.S. 28-5734(B): the use fuel license is obtained in the name of the vehicle registrant, except that a registrant leasing to a licensed lessee may include the vehicle under the lessee's license when a written agreement says so, and the lease must specify which party obtains the license. The IFTA Manual adds that for leases of 30 days or more with an independent contractor, lessor and lessee may designate which party reports and assumes the tax liability.
- Base jurisdiction: intrastate only
- Vehicles traveling in only one jurisdiction are not eligible for IFTA or apportionment and pay full Arizona registration fees and requirements (Record Keeping Agreement 96-0537).
- Late-filing penalty
- A late report is charged the greater of $50 or 10 percent of the quarter's tax liability, and $50 when the liability is zero or a credit; interest runs on delinquent tax owed to each jurisdiction at 1 percent a month, or fraction of a month, from the due date (Arizona IFTA Manual). The director may revoke or suspend the license for failure to file with full payment (A.R.S. 28-5724(C)).
More Arizona IFTA rules
- Bond requirement: summary
- A bond of $3,250 may be required depending on a carrier's standing or if it has never held an IFTA license in any member jurisdiction, posted as a surety bond (96-0224) or cash bond (96-0460, payable by cash, certified or cashier's check, or bank or postal money order).
- Bond requirement: grounds
- A.R.S. 28-5736 lets the director require a surety or cash bond when the licensee files or pays late, the state's or member jurisdictions' interests are in jeopardy, the applicant is based outside an IFTA member jurisdiction, lacks good standing from a previous license elsewhere, or has no history as a motor carrier in Arizona or another member jurisdiction. The bond amount is set by the director and may not exceed $100,000. MVD may waive the bond for an applicant with a verifiable favorable account history.
- Credentials: summary
- Each licensee receives one Arizona IFTA license and a set of two decals for each qualified motor vehicle, valid for the calendar year (January to December). A copy of the license must be carried in every qualified vehicle, and one decal goes on the lower rear exterior of each side of the cab; missing either brings a citation or a single-trip use fuel permit. Decals are mailed each year at renewal, and added vehicles get decals from Motor Carrier Services.
- License period: summary
- The license and decals are valid for the calendar year and renew each year on form 96-0424 or through AZ MVD Now, with the $10 renewal fee. Under A.R.S. 28-5740(B) the license itself stays valid until cancelled, surrendered, or revoked.
- Renewal
- The IFTA license renews every calendar year on the IFTA License Renewal Application (96-0424) with the Record Keeping Agreement, or online through AZ MVD Now, with a $10 renewal filing fee.
- Record retention: summary
- Records supporting the IFTA report must be kept for four years from the due date of the return or the date filed, whichever is later, including an Individual Vehicle Mileage Report (96-0531) for every trip and monthly, quarterly, and yearly mileage and fuel summaries. If records are missing at audit, IFTA assessments reduce MPG to 4.0 or by 20 percent, increase reported miles 25 percent in all jurisdictions, and disallow tax-paid gallons.
- Trip permit: detail
- A use-class vehicle without IFTA credentials buys a single-trip use fuel tax permit, $16 for 50 miles or less and $65 for more than 50 miles in Arizona, valid 96 hours, or a special 30, 90, or 180 day permit at $130, $390, or $780 (A.R.S. 28-5739). ADOT sells them online through ePRO, through national permit services, by mail, at ports of entry, and at the Central Commercial Vehicle Permit Office.
- Filing portal: return form
- IFTA Use Fuel Tax Report, form 70-4434, for paper filers; online filers enter only miles and tax-paid gallons and the tax calculates automatically.
Quarterly filing deadlines
Returns are due on the same schedule every year. Missing one draws the late-filing penalty above.
Scroll sideways to see every column.
Licensing rules, records, and penalties
Which vehicles the licence covers, how long it runs, what Arizona can ask you to post or produce, and what a late or wrong return costs. Each one is sourced.
- Application: Form
- IFTA/IRP Application, form 70-0508 (one form for IRP, IFTA, or both); renewals on the IFTA License Renewal Application, form 96-0424, or online through AZ MVD Now
- Application: Methods
- Email the forms to MVDMCS@azdot.gov or mail them to MVD Motor Carrier Program, P.O. Box 2100, Mail Drop 527M, Phoenix, AZ 85001; in person at Motor Carrier Services, 1801 W. Jefferson St., Phoenix, or 621 E. 22nd St., Tucson.
- Application: Requirements
- A USDOT number and an operating authority (MC number) that is active before the application is filed; Arizona Corporation Commission registration for corporations, LLCs, partnerships, and business trusts; evidence of an established place of business in Arizona (business license, a commercial or real estate lease covering the registration period, or a utility bill in the business name; virtual offices are not accepted) or proof of Arizona residency (three of: Arizona driver license, personal vehicle registration, recent tax filings, property tax assessment, utility bill, rental, lease, or mortgage statement); a copy of active vehicle registration or cab card; the Record Keeping Agreement (96-0537); an IFTA lease agreement (70-0901) if applicable; a surety bond (96-0224) or cash bond (96-0460) if required; and a power of attorney (96-0441) for an agent. A corporation's or partnership's IFTA license number is its FEIN preceded by AZ.
- License period: Summary
- The license and decals are valid for the calendar year and renew each year on form 96-0424 or through AZ MVD Now, with the $10 renewal fee. Under A.R.S. 28-5740(B) the license itself stays valid until cancelled, surrendered, or revoked.
- Credentials: Summary
- Each licensee receives one Arizona IFTA license and a set of two decals for each qualified motor vehicle, valid for the calendar year (January to December). A copy of the license must be carried in every qualified vehicle, and one decal goes on the lower rear exterior of each side of the cab; missing either brings a citation or a single-trip use fuel permit. Decals are mailed each year at renewal, and added vehicles get decals from Motor Carrier Services.
- Renewal
- The IFTA license renews every calendar year on the IFTA License Renewal Application (96-0424) with the Record Keeping Agreement, or online through AZ MVD Now, with a $10 renewal filing fee.
- Penalties: No credentials
- Traveling in an IFTA jurisdiction without IFTA credentials or a fuel tax permit brings penalties, fines, or citations under that state's law; entering Arizona without a valid Arizona fuel tax permit or IFTA credentials is a class 2 misdemeanor.
- Bond requirement: Summary
- A bond of $3,250 may be required depending on a carrier's standing or if it has never held an IFTA license in any member jurisdiction, posted as a surety bond (96-0224) or cash bond (96-0460, payable by cash, certified or cashier's check, or bank or postal money order).
- Bond requirement: Grounds
- A.R.S. 28-5736 lets the director require a surety or cash bond when the licensee files or pays late, the state's or member jurisdictions' interests are in jeopardy, the applicant is based outside an IFTA member jurisdiction, lacks good standing from a previous license elsewhere, or has no history as a motor carrier in Arizona or another member jurisdiction. The bond amount is set by the director and may not exceed $100,000. MVD may waive the bond for an applicant with a verifiable favorable account history.
- Record retention: Summary
- Records supporting the IFTA report must be kept for four years from the due date of the return or the date filed, whichever is later, including an Individual Vehicle Mileage Report (96-0531) for every trip and monthly, quarterly, and yearly mileage and fuel summaries. If records are missing at audit, IFTA assessments reduce MPG to 4.0 or by 20 percent, increase reported miles 25 percent in all jurisdictions, and disallow tax-paid gallons.
Who licenses for IFTA in Arizona
An Arizona-based carrier running qualified motor vehicles in interstate commerce licenses with Arizona as its base. Qualified means the weight and axle test ADOT publishes. The base-state test is physical: an established place of business or Arizona residency, with virtual offices refused, and good standing on IFTA filings, registration, and any ADOT debt.
Trucks that never leave Arizona do not qualify for IFTA or apportionment at all. They pay full Arizona registration and fees instead.
How to apply and renew
File the joint IFTA/IRP application by email, by mail, or in person in Phoenix or Tucson, with the USDOT and MC numbers, Arizona Corporation Commission registration for an entity, proof of your Arizona base, and the record keeping agreement. ADOT charges a small filing fee at first issue and at each annual renewal, and may require a bond from a carrier without good standing or IFTA history.
The license and two decals per vehicle cover the calendar year. Renew online through AZ MVD Now or on the renewal form.
Filing cadence and penalties
The return is quarterly, and you file even for a quarter with no miles. Online filers enter miles and tax-paid gallons and the tax calculates itself. A late return draws the greater of a flat penalty or a percentage of the quarter's tax, plus monthly interest, and failing to file with full payment can cost you the license.
One Arizona twist: an Arizona-based carrier claims the state's per-gallon use fuel credit right on the return when its Arizona diesel purchases exceed its Arizona use. Foreign-based carriers file a refund claim instead.
Records and audits
Keep the trip-level mileage report and your fuel receipts for four years. If an audit finds the records missing, ADOT's manual describes assessments that cut your fuel mileage, raise reported miles in every jurisdiction, and disallow tax-paid gallons.
The tax rates live in the quarterly matrix
IFTA rates change every quarter, so we keep them in one refreshed store instead of copying them onto every state page. The current quarter is 4Q 2026, effective Oct 1, 2026 through Dec 31, 2026, provisional until Dec 4, 2026. Use the IFTA rates by state table for the full matrix, or the IFTA calculator to run your miles and gallons against the current rates.
For the registration-to-return process in order, follow the Arizona IFTA filing walkthrough.
What pairs with IFTA
IFTA and IRP travel together: the same interstate operation that needs a fuel tax license usually needs apportioned plates through Arizona IRP. If you are still setting up, the full order of operations is in start a trucking company in Arizona.