Base jurisdiction
The IFTA member jurisdiction where a carrier is licensed and files its IFTA return.
Why It Matters
Base jurisdiction affects fuel records, tax support or quarter-end reconciliation. Bad source data can create cleanup work later.
What to Check
- Confirm which fields related to base jurisdiction appear on receipts, statements or exports.
- Keep fuel records separate from mileage records and reconcile both before filing.
- Check the base jurisdiction or provider instructions for record retention rules.