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One license plate and cab card (registration) is issued for each apportioned vehicle. The fees are collected by the base jurisdiction and transmitted to each other jurisdiction by the base. An Apportionable vehicle is:
- a power unit having two axles and a gross vehicle weight or registered gross vehicle weight in excess or 26,000 pounds; or
- a power unit having three or more axles, regardless of weight; or
- used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
The purpose of IFTA is to establish and maintain the concept of one fuel use license and administering base jurisdiction for each licensee. The licensee reports quarterly or annually all miles accumulated by the fleet in each jurisdiction to the base jurisdiction. The base jurisdiction will collect or transmit fees to other member jurisdictions. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:
- having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
- having three or more axles regardless of weight; or
- is used in combination, when such combination exceeds 26,000 pounds.
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