Fuel Tax Enforcement

1. Fuel Tax Enforcement Managers’ and Law Enfoncement Seminar Durham N.C. Septembre 2009 IFTA Law Enforcement Committee

2. M & MBlitzMarch & May 2009Fuel & IFTA check compliance initiative Prepared by: Georges Sansfaçon Inspector, Revenue Quebec Co-vice Chair of IFTA LEC IFTA Law Enforcement Committee

3. M & M blitz • Purpose • Objectives • Participants • Project results • Futur plan • Closing remarks IFTA Law Enforcement Committee

4. Purpose • In Phoenix Sept. 2008 at the closing of the annual IFTA seminar, during our LEC meeting, 14 committee members proposed 2 IFTA projects; - Blitz - Road Show IFTA Law Enforcement Committee

5. The BLITZ : Viewed as a compliance initiative towards an “Annual IFTA & fuel check event”. Our main goal in regards to : UNIFORMTY • The Road Show: Wanting to promote IFTA enforcement throughout the IFTA community. As a result of -$ -$ = we produced a power point presenting the LEC “Law Enforcement Committee” accompanied by a brochure highlighting IFTA. IFTA Law Enforcement Committee

6. C. I. or Blitz • For a starter, this initiative effort or blitz, would be held at the beginning of the year right after grace period “ One day in March”. • Then, a 3 day event in “ May” with the optimal number of jurisdictions involved among members of the IFTALEC. • Suggestions where made to try and piggy-back during an existing event such as the “I-40 road check”. - A solution for those jurisdictions that may not have enough man power to get the project started. - Considering the required time utilized by DOT agents during this road side operation, the volume of traffic may be limited & the target of this operation may not be truly representative. IFTA Law Enforcement Committee

7. Objectives IFTA and Dyed Fuel checks consist of making sure that carriers are in compliance. • Ifta credentials; -temporary permits, -trip permits, -valid Ifta license -and valid decals properly displayed. IFTA Law Enforcement Committee

8. Objectives' continued • Fuel used for propulsion;Clear Fuel or Dyed ? IFTA Law Enforcement Committee

9. Objectives' continued • Prescribed vehicles not registered: GVWR ??? checked ; Ex. Hot Shot Recreational or For Hire? How do your officers make the determination ? IFTA Law Enforcement Committee

10. Objectives' continued • Violators placed into compliance and charged. IFTA Law Enforcement Committee

11. Subject to IFTA ? No IFTA Law Enforcement Committee

12. Participants • Strategy: Where should we locate our operations for maximum impact ? • Phase I = 8 jurisdictions participated; IL. MD. TX. KS. NC. MB. ON. QC. • Phase II = 4 jurisdictions; NC. TX. ON. QC. P.S. Due to budgetary constraints, many could not participate in phase I & II IFTA Law Enforcement Committee

13. Participants • First, What are we looking for ? Qualified vehicles ! • Several questions: -Are carrier’s IFTA permit valid? -From which jurisdiction; truck registration vs. ITFA ? -Valid decals or “Ifta stickers”? -Valid trip permit issued by other jurisdiction? -Expired permit: Why? -Not carrying valid Ifta license ? -Not displaying valid Ifta decals? -Displaying only one (1) valid IFTA decal? -Not registered in home base; frequent traveler? -Mileage log sheet: -record keeping for fuel purchases and of distance available? -Documents in support of record keeping (could be a satellite tracking unit ! ). -Need for Sighting Report ? IFTA Law Enforcement Committee

14. Results: Phase I Phase II -Vehicles inspected………………….4,213 2,883 -Not registered;…………………………….6 6 -Expired license;.…………………………69 6 -Not carrying a valid Ifta license;…..58 14 -Not displaying valid decals;………..156 9 -Displaying only 1 decal “sticker”;….13 11 -Trip permits issued;…………………….41 24 -Citations issued;………………………..236 59 -Valid temporary Ifta permit………… 15 N/A IFTA Law Enforcement Committee

15. Results-continued phase I II - Check points;…………………….29 30 - Border crossings………………..10 4 - # Scales houses…………………20 13 - Dyed fuel checks…………..1801 1192 - Dyed fuel charges………………21 6 IFTA Law Enforcement Committee

16. Results-continued Phase I II • Criminal citations 10 26 • Civil Penalties 38 37 • Other agencies participating 9 3 • Working hours “shifts’’ 7 to 10 hrs • Staff 89 44 IFTA Law Enforcement Committee

17. Future ! • LEC’s long term goal; “Be a national event to get the IFTA word out” & U N I F O R M I T Y Considering: - Uniform enforcement is a viable goal and will benefit compliance efforts. - Inspection protocols would encompass techniques to find unique evasion schemes. - Roadside enforcement must be supported by diligent administrative efforts to combat fraud. IFTA Law Enforcement Committee

18. Closing remarks • This data was cumulated and transmitted by participating jurisdictions in order to demonstrate the importance of hosting such initiatives. • Such project results are directly linked to one’s investment: -Presence at road side “Visibility” = better tax control. -Absence or NO enforcement = Possible Tax loss or Less $$$ • We hope that it’s format “ 1 and a 3 day event”, will be retained by the IFTA community to strengthen Law Enforcement activities. Uniformity will be gradually introduced in the IFTA world, A positive view. • Such Ifta Blitz or compliance initiatives are a “ Win deal situation” • “Tool” on a long term basis for promoting the benefits of IFTA. IFTA Law Enforcement Committee

19. Let’s put our Energy to the success of IFTA THE END Thank You , Merci IFTA Law Enforcement Committee