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Filing the returns on time is essential to escape IFTA costs and penalties. A fee of $50.00 or 10% of the fuel taxes due (whichever is greater) is levied if IFTA fuel taxes are not compensated on time. There are various reasons for this for example filing records late, failing to document in addition to under payment of taxes owed. https://www.etrucks.com/ifta-audit-tips/