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5/19. Page 2. Page 3. The purpose of this manual is to outline the steps involved in licensing under the International Fuel Tax Agree- ment (IFTA). The INTERNATIONAL FUEL TAX AGREEMENT (IFTA). LICENSEE MANUAL. IOWA DEPARTMENT OF TRANSPORTATION. MOTOR CARRIER SERVICES. PO Box 10382, Des Moines, IA 50306. IFTA Manuals. Read or Download Our Manuals IFTA PROCEDURES MANUAL. 1. January 1996. Effective July 1, 1998. Last Revised January 2007. TEXTUAL NOTE. The International Fuel Tax Agreement Procedures IFTA Qualified Motor Vehicle- motor vehicles used, designed, or maintained to transport people or property and that: 2. In order to qualify for licensing under I. Introduction. The International Fuel Tax Agreement (IFTA) is a base jurisdiction fuel tax agreement that allows for single jurisdiction tax reporting.This manual provides information on the International Fuel Tax Association (IFTA) agreement. For information on the International Registration Plan (IRP)