Determining Your Base Jurisdiction for IFTA

Virginia is your base jurisdiction for motor fuel road tax licensing and reporting if:

• you own vehicles registered in Virginia that travel on Virginia roads, and in two or more jurisdictions,
• you maintain operational control and records for those vehicles in Virginia or if you can make those records available in Virginia (or you agree to pay travel expenses for audit of those records maintained ouside of Virginia), and
• have a business address in Virginia.