John I think your off just a little there The over purchase credit you speak of is not done yearly but quarterly. I paid and filed my own fuel tax for 15 years as a motor carrier. Yes the old Bingo card was a much more complicated system and was a bit more involved. Need fuel stickers for each state you would run in. The IFTA is all miles kept track of then filed with your home IFTA state then dispersed out by the state. WY is still not a member or part of IFTA I don't remember all the details but they would look to see if you had them on your single state when you entered the port of entry. If not then you had to buy a permit for the tax. The only way your state would send money to a state you didn't buy fuel in was if you had over purchase credit from other states to cover the tax in another state. Then you have states like IN,VA and a couple others that had a fuel surcharge that you paid whether you bought fuel or not. IN used to be a .16 fuel tax and a .11 surcharge so IL fuel would cover your fuel tax and surcharge if you bought enough fuel to cover the miles plus. IL was a .29 or more fuel tax at the time. WI and PA were higher yet. More like in the .35-.40 range. It was a game that had to be played for the tax control as you drove. By the mile for cars would suck since most people would lie about the miles and even if they chcked a few cars they would only pinch about a half percent of the public and the rest would continue on as usual.
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