Fuel Taxes

The California agency primarily responsible for fuel taxes is the State Board of Equalization (BOE). Interstate fuel users who operate a qualified motor vehicle in California and another state or a Canadian province are required to be licensed for fuel tax purposes.

Qualified vehicle: A qualified vehicle is one used or designed to transport people or property if it has three or more axles, or has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 lbs (11,797 kilograms), or when used in combination, it has a combined registered gross vehicle weight exceeding 26,000 lbs.

Fuel types: For fuel used on California highways, all fuel types other than gasoline must be accounted for.

Licenses: Commercial interstate fuel users in California must have one of the following licenses:

• International Fuel Tax Agreement (IFTA) License: If you are traveling into California on a regular basis, you may want to obtain an IFTA license from your base jurisdiction (other than Mexico). Once registered, you will be required to file returns to report the fuel used in California and pay any taxes that are due. If your base of operations is in California, IFTA application forms and IFTA-related questions can be directed to the BOE.
• California Fuel Trip Permit (CFTP): This Permit allows you to travel in California for four consecutive days without securing the IFTA License. The Board does not issue permits for more than four days. The Board may deny the issuance of more than one CFTP if the Board determines that the carrier is bringing vehicles into this state on a regular basis. Cost for the CFTP is $30.00 and can be purchased online on this web site. See below to order  (Note: This permit is not the same as the 4-day trip permit from Dept. of Motor Vehicles, which is discussed on the web page below.

Vehicle Registration

California Vehicle Code (CVC) Section 4000 specifies that no vehicle shall be driven, moved, towed or left standing upon any California highway without having some form of California registration. The State agency responsible for vehicle registration is the California Department of Motor Vehicles (DMV). The following is a brief summary of California registration requirements for interstate operators. These requirements apply to both legal vehicles, and "extralegal" vehicles that require oversize or overweight permits.

Commercial Vehicle Registration: The Commercial Vehicle Registration Act of 2001 changed the way commercial vehicles and trailers are registered in California. California registration must be obtained before entering the state.

Commercial vehicles may be registered for operation in California by the following methods:

1. Power Units may be registered in the International Registration Plan (IRP) with a California apportionment. The operator must declare the operating weight which will determine the weight fee. The operator will be cited if the declared weight is exceeded.
   
    
2. Power Units with valid out-of-state registration may be registered with a consecutive 4-day trip permit for a fee of $45 per CVC Section 9260. Additional permits may be purchased for continuous operation longer than 4 days.
   
   Four-day trip permits may be purchased from the following sources:
   • At http://www.tntpermits.com. A California authorized agency, see below to order.
   • In bulk from DMV by mail.
   • At a DMV field office in person, once you are in California. (Must already have a trip permit to enter the state.) DMV offices are listed on this DMV web site: http://www.dmv.ca.gov/fo/offices/tocfo.htm. 

3. Power Units may also be registered with a 90-day temporary registration. The operator must declare the purchase price and the operating weight which will determine the fee. The operator will be cited if the price was understated or the weight is exceeded. The 90-day permit may be obtained only at a DMV field office. Before entering the state, you must obtain a 4-day trip permit (see #2 above). For more information, see Section 12.010 on Page 3 of the IRP Handbook, Chapter 12.
   
    
4. Trailers no longer need trip permits. Trailers require a Permanent Trailer Identification (PTI) for a fee of $20, or valid registration in another jurisdiction.