Quarterly trucking taxes aren’t optional paperwork. They’re a federal and multi‑state legal requirement, on overlapping cycles, with penalty structures most carriers can’t track in‑house.
IFTA requires every carrier with qualifying interstate vehicles to report mileage and fuel use across all member jurisdictions every quarter. On top of IFTA, New York, New Mexico, Kentucky, and Oregon each enforce their own weight‑distance or highway‑use programs with separate filing obligations, permit requirements, and penalty structures. Miss one, and the consequences range from late fees to permit revocation to a vehicle stopped at a port of entry. With five programs running on overlapping quarterly cycles, most carriers cannot track this in‑house without dedicated staff. That’s the job we do.
IFTA & quarterly tax filings — what we file on your behalf.
Five separate tax programs, one quarterly cycle. Here’s exactly what each one covers and which carriers it applies to.
- IFTAQuarterly · 48 states + 10 provinces
International Fuel Tax Agreement
Required for any commercial motor vehicle over 26,000 lbs GVWR (or 3+ axles regardless of weight) crossing state lines into IFTA member jurisdictions. You report total miles and fuel purchased in each jurisdiction; net tax owed or refund due is calculated across all states. Simplifies multi‑state fuel tax reporting from up to 58 filings down to one quarterly return.
- NY HUTQuarterly or monthly
New York Highway Use Tax
Required for trucks over 18,000 lbs GVWR operating on New York public highways. Mileage‑based tax assessed per mile traveled in New York, calculated by vehicle weight and distance. Separate from IFTA. A valid NY HUT certificate and decal must be displayed. High‑volume carriers may file monthly.
- NM WDTQuarterly · NM permit required
New Mexico Weight Distance Tax
Required for all commercial vehicles over 26,000 lbs GVWR operating on New Mexico highways. Tax based on miles traveled within the state and vehicle weight class. Separate from IFTA — has its own permit and quarterly filing requirement, even for carriers who only pass through.
- KYUQuarterly · Permit before driving
Kentucky Weight Distance Tax
Required for commercial vehicles with a combined gross weight over 59,999 lbs traveling on Kentucky highways. KYU permit must be obtained before operating in the state, and a quarterly mileage report is filed to calculate tax owed. Operating without a valid KYU permit is a violation.
- ORQuarterly or monthly
Oregon Weight‑Mile Tax
Oregon assesses a weight‑mile tax on all trucks over 26,000 lbs operating on Oregon public roads. Oregon does NOT participate in IFTA for this tax — separate permit (OTO) and registration. Carriers file quarterly (or monthly for high‑mileage fleets). Among the most actively enforced weight‑distance programs in the country.
Four deadlines. Same calendar, all five programs.
IFTA, NY HUT, NM, KYU, and Oregon all run on the same quarterly cycle. These are your hard deadlines — order at least 7 days ahead to lock in on‑time filing.
Q1
Jan – Mar
Filing deadline
Apr 30
Order by
Apr 23
Q2
Apr – Jun
Filing deadline
Jul 31
Order by
Jul 24
Q3
Jul – Sep
Filing deadline
Oct 31
Order by
Oct 24
Q4
Oct – Dec
Filing deadline
Jan 31
Order by
Jan 24
Q4 filing deadline (Jan 31) covers the prior calendar year's last quarter
Each program has its own teeth.
Penalty structures vary by program — but they all share one thing in common: enforcement is real and active. Here's what's at stake.
$50 or 10%
IFTA: penalties + interest, audit lookback.
IFTA member states assess a late filing penalty of $50 or 10% of net tax due — whichever is greater — plus interest on unpaid balances from the due date. States can also initiate IFTA audits going back up to 4 years if reporting patterns look inconsistent.
Permit suspension
NY HUT: permit suspension + roadside detain.
New York can suspend your HUT certificate for failure to file or pay. A truck operating in New York without a valid HUT decal can be cited at a weigh station or roadside checkpoint, resulting in fines and potential vehicle detainment until resolved.
Denied entry
NM Weight Distance: ports of entry, denied entry.
New Mexico enforces weight‑distance tax compliance at ports of entry on all major interstates. Carriers caught operating without a valid filing or permit face fines per violation — and NM DOT officers can deny entry to non‑compliant vehicles.
Permit revocation
KYU: permit revocation + ops violations.
Operating in Kentucky without a valid KYU permit is a traffic violation. Kentucky can revoke your permit for non‑payment or failure to file; reinstatement requires resolving outstanding balances. Roadside enforcement actively checks KYU compliance at weigh stations.
$10K+ per incident
Oregon Weight‑Mile: Class A traffic violation.
Oregon treats operating without a valid weight‑mile tax permit as a Class A traffic violation, with fines potentially exceeding $10,000 per incident. Among the most actively enforced weight‑distance programs in the country.
From mileage logs to filed return.
Five steps from order to confirmation, plus 4‑year record retention so audits are an inconvenience, not a crisis.
- 01
Order confirmation & document request
Confirmation lands instantly. We send a tailored intake checklist that tells you exactly which mileage logs, fuel receipts, and state permit numbers we need based on which filings you ordered. No guesswork.
- 02
Secure document upload
Submit mileage and fuel records through our secure intake. We accept mileage logs, IFTA fuel receipts, state trip records, and ELD exports. Our team reviews for completeness before proceeding.
- 03
Calculation & data verification
Our compliance staff calculates taxable mileage, fuel ratios, and tax owed per jurisdiction — cross‑checking your records against applicable rates for the quarter. Discrepancies flagged and resolved before filing.
- 04
Filing & confirmation
Returns submitted to each applicable program portal. You receive copies of every filed return and confirmation numbers — a complete audit‑ready record of every filing we completed on your behalf.
- 05
Record retention for audit readiness
IFTA requires carriers to retain supporting records for 4 years. We maintain your filing records and can retrieve prior‑quarter documentation if you’re audited — a reliable compliance paper trail without the filing cabinet.
The scope, in plain numbers.
What we manage every quarter, and the lead time that lets us deliver consistently on the deadlines you don't want to miss.
Filing programs
5
IFTA, NY HUT, NM Weight Distance, KYU, Oregon — managed together
Quarterly cycles
4 / year
Apr 30 · Jul 31 · Oct 31 · Jan 31 — same calendar across all five programs
Lead time
7 days
Submit at least 7 calendar days before the deadline to lock in on‑time filing
Audit window
4 years
IFTA records retained for the full audit lookback — supporting docs available on request
What carriers actually ask.
01What is IFTA, and how do I know if I need to file?
IFTA — the International Fuel Tax Agreement — simplifies fuel tax reporting for interstate carriers. If you operate a commercial motor vehicle with a GVWR over 26,000 lbs, or a vehicle with 3 or more axles regardless of weight, and that vehicle crosses state lines into any IFTA member jurisdiction, you’re required to hold an IFTA license, display IFTA decals, and file quarterly fuel tax returns. IFTA covers all 48 contiguous U.S. states plus 10 Canadian provinces. If you’re not sure whether your trucks qualify, contact us — we review your fleet and tell you exactly what you need.
02I only drive through New York occasionally — do I still need to file NY HUT?
Yes. New York’s Highway Use Tax applies to any truck over 18,000 lbs GVWR that travels on a New York public highway — regardless of how infrequent. You’re required to obtain a NY HUT Certificate of Registration before operating in the state, display the HUT decal, and file quarterly returns for any quarter in which you had New York mileage. There’s no exemption for low‑mileage or occasional trips.
03What documents do I need to provide for you to file?
For IFTA, we need your mileage log or ELD export showing miles traveled in each state, plus fuel receipts or IFTA‑compliant fuel purchase records (date, location, gallons, vehicle ID). For state‑specific filings (NY HUT, NM Weight Distance, KYU, Oregon), we need per‑state mileage records and your permit or account numbers. We send a tailored intake checklist when you place your order.
04What happens if I had zero miles in a state during the quarter?
Most quarterly programs still require you to file a return even if you had zero qualifying activity — these are called zero returns or no‑activity returns. Failing to file a zero return can still result in a late filing penalty. We handle zero‑activity quarters as part of our service — we file the appropriate return noting zero mileage so your compliance record stays clean.
05Can I place my order the week before the filing deadline?
We require at least 7 calendar days before the deadline to lock in on‑time filing. Standard processing takes 3–5 business days once we have all required documents — and unexpected delays in receiving complete records can push that timeline. Orders placed fewer than 7 days before the deadline are accepted but are subject to availability and cannot be guaranteed for on‑time filing. We strongly recommend ordering as early in the quarter as possible.
06What happens if one of my filings gets selected for a state audit?
IFTA auditors can request up to 4 years of supporting records — mileage logs, fuel receipts, and your filed returns. State‑specific programs like NY HUT and Oregon have similar audit windows. Because we retain copies of every return we file on your behalf, and because we file based on your actual source records, you have a complete, consistent paper trail. If you’re audited, we provide copies of all filings and assist you in gathering the supporting documentation needed to respond.
07Do I need an Oregon Weight‑Mile permit before you can file?
Yes — Oregon requires carriers to hold a valid Oregon Trucking Online (OTO) account and weight‑mile tax permit before operating in the state or filing returns. If you don’t already have an Oregon permit, we can guide you through the registration process before filing your first quarterly return. Operating in Oregon without a valid permit is a Class A traffic violation, so permit status should be confirmed before any Oregon trips.
Keep your fleet out of trouble.
Place your order, upload your mileage and fuel records, and we handle the rest — calculations, state portals, filing confirmations, record retention. Every quarter, on time.
Questions — (732) 200-2754 · [email protected]
Contact Us
Need help deciding or have a compliance question? Reach out—our team answers real startup and audit questions every day.

