{
 "dataset": {
  "name": "IFTA Diesel Tax Rates by Jurisdiction, 2026",
  "description": "A machine-readable table of IFTA (International Fuel Tax Agreement) special diesel tax rates by jurisdiction for 2Q2026 (2026-04-01 to 2026-06-30): 57 per-gallon rates in US dollars across US states and Canadian provinces, the Oregon no-fuel-tax line, and the Kentucky and Virginia surcharge rates, plus Indiana's surcharge line which both sources print as N/A this quarter — 61 lines in all. Every line was read from TWO independent primary documents and cross-checked name by name — New York State’s Form IFTA-105 rate table and the IFTA, Inc. tax rate matrix — and a line the two disagree on is not published at all. Each row carries both source documents, their URLs, the retrieval date and a verification status. Rates are quarterly: they apply only to the quarter stated on the row. The dataset covers the quarters this site has verified against both sources; a quarter is added only after both primaries have published final tables and the cross-check passes. Published as CSV and JSON under CC0 1.0. Special diesel only; gasoline and other fuel types are separate columns of the matrix and are not included here.",
  "url": "https://gettidycents.com/data/ifta-diesel-tax-rates-2026",
  "version": "2026-09-02",
  "license": "https://creativecommons.org/publicdomain/zero/1.0/",
  "license_name": "CC0 1.0 Universal (public domain dedication)",
  "license_note": "The rates are facts published by the member jurisdictions and compiled in public government tables; facts are not copyrightable. CC0 is applied to this compilation so that no doubt attaches to reusing it. Attribution is welcome, not required.",
  "creator": "Tidy Cents",
  "creator_url": "https://gettidycents.com",
  "jurisdiction": "US states and Canadian provinces (IFTA member jurisdictions)",
  "currency": "USD",
  "unit": "US dollars per gallon",
  "fuel": "special diesel",
  "quarters_covered": [
   "2Q2026"
  ],
  "temporal_coverage": "2026-04-01/2026-06-30",
  "temporal_coverage_note": "IFTA rates are re-set every quarter. Each row names its quarter; a quarter appears here only once both primary sources have published final tables and the name-by-name cross-check passes. Later quarters, once verified, are added as new rows without changing existing ones.",
  "language": "en",
  "last_verified_on": "2026-09-02",
  "generated_by": "app/scripts/build-ifta-dataset.mjs — run `npm run build:ifta-data` from app/ to regenerate",
  "generated_from": [
   "app/scripts/ifta.reference.json"
  ],
  "capture_method": "scripts/ifta-rates-capture.py downloads both primary documents and publishes a line only when the two agree name by name; the parser was validated by reproducing the 1Q2026 archive, where it also caught a typo in one source’s per-gallon cell that contradicted that source’s own per-litre figure — which is why a single source is not accepted.",
  "row_count": 61,
  "verified_count": 61,
  "columns": [
   "quarter",
   "kind",
   "jurisdiction",
   "jurisdiction_name",
   "fuel",
   "rate_usd_per_gallon",
   "effective_from",
   "effective_to",
   "source_document_1",
   "source_url_1",
   "source_document_2",
   "source_url_2",
   "verified_on",
   "status",
   "note",
   "source_reference"
  ],
  "column_documentation": {
   "quarter": "IFTA quarter the row belongs to, as the matrix labels it (2Q2026 = April–June 2026). Rates are re-set every quarter.",
   "kind": "\"fuel tax rate\" — the per-gallon tax rate credited for tax-paid purchases; or \"surcharge rate\" — an additional per-gallon amount computed on taxable gallons, with no purchase credit.",
   "jurisdiction": "Two-letter IFTA jurisdiction code (US states and Canadian provinces).",
   "jurisdiction_name": "The jurisdiction name as the workbook prints it; Canadian provinces are marked (CA).",
   "fuel": "Fuel type of the rate. This dataset carries the special diesel column only.",
   "rate_usd_per_gallon": "The rate in US dollars per gallon, exactly as both sources print it. Empty means both sources print N/A for this line — see the note; nothing here is zero by assumption.",
   "effective_from": "First day of the quarter, derived from the quarter label.",
   "effective_to": "Last day of the quarter, derived from the quarter label.",
   "source_document_1": "First primary source: New York State’s Form IFTA-105 rate table for the quarter.",
   "source_url_1": "URL of that document.",
   "source_document_2": "Second primary source: the IFTA, Inc. tax rate matrix for the quarter.",
   "source_url_2": "URL of that document.",
   "verified_on": "The date both documents were actually retrieved and cross-checked name by name.",
   "status": "VERIFIED means both sources were loaded in full on verified_on and agree on this line. A disagreement is not published at all.",
   "note": "The capture’s own note on the line, where one exists.",
   "source_reference": "The captured artefact in this site’s source tree that this row was read from — the same file the paid workbook’s Rates sheet and the free calculator read."
  },
  "not_covered": [
   "Gasoline, propane, LNG, CNG and every other fuel type — the matrix publishes them as separate columns; this dataset carries the special diesel column only.",
   "Quarters the cross-check has not passed for. As of 2026-09-02 that includes 3Q2026: one primary (the IFTA, Inc. matrix) has published final rates, but New York’s IFTA-105 table for the quarter has not appeared, so no 3Q line is published.",
   "Jurisdictions outside the matrix (Alaska, Hawaii, DC, Mexico and the territories are not IFTA member jurisdictions and have no line in the sources).",
   "How to file. The rates are inputs to Form IFTA-101; the return’s mechanics (taxable gallons, MPG, credits, the surcharge arithmetic) are the workbook’s and calculator’s job, not this table’s."
  ],
  "disclaimer": "This is a reference table, not tax advice. Rates change every quarter — verify the quarter on the row against the linked sources before relying on it.",
  "distribution": [
   {
    "format": "text/csv",
    "url": "https://gettidycents.com/data/ifta-diesel-tax-rates-2026.csv",
    "description": "The 61 lines, one per row, with the sixteen columns above."
   },
   {
    "format": "application/json",
    "url": "https://gettidycents.com/data/ifta-diesel-tax-rates-2026.json",
    "description": "The same lines plus this metadata."
   }
  ]
 },
 "rates": [
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "AB",
   "jurisdiction_name": "Alberta (CA)",
   "rate_usd_per_gallon": "0.3596",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "AL",
   "jurisdiction_name": "Alabama",
   "rate_usd_per_gallon": "0.31",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "AR",
   "jurisdiction_name": "Arkansas",
   "rate_usd_per_gallon": "0.285",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "AZ",
   "jurisdiction_name": "Arizona",
   "rate_usd_per_gallon": "0.26",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "BC",
   "jurisdiction_name": "British Columbia (CA)",
   "rate_usd_per_gallon": "0.415",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "CA",
   "jurisdiction_name": "California",
   "rate_usd_per_gallon": "0.971",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "CO",
   "jurisdiction_name": "Colorado",
   "rate_usd_per_gallon": "0.325",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "CT",
   "jurisdiction_name": "Connecticut",
   "rate_usd_per_gallon": "0.489",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "DE",
   "jurisdiction_name": "Delaware",
   "rate_usd_per_gallon": "0.22",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "FL",
   "jurisdiction_name": "Florida",
   "rate_usd_per_gallon": "0.4097",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "GA",
   "jurisdiction_name": "Georgia",
   "rate_usd_per_gallon": "0.373",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "IA",
   "jurisdiction_name": "Iowa",
   "rate_usd_per_gallon": "0.325",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "ID",
   "jurisdiction_name": "Idaho",
   "rate_usd_per_gallon": "0.32",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "IL",
   "jurisdiction_name": "Illinois",
   "rate_usd_per_gallon": "0.738",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "IN",
   "jurisdiction_name": "Indiana",
   "rate_usd_per_gallon": "0.63",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "KS",
   "jurisdiction_name": "Kansas",
   "rate_usd_per_gallon": "0.26",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "KY",
   "jurisdiction_name": "Kentucky",
   "rate_usd_per_gallon": "0.22",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "LA",
   "jurisdiction_name": "Louisiana",
   "rate_usd_per_gallon": "0.2",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
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   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "OR",
   "jurisdiction_name": "Oregon",
   "rate_usd_per_gallon": "",
   "status": "VERIFIED (N/A in both sources)",
   "note": "Oregon levies no IFTA fuel tax on diesel: the rate cell is N/A in both sources for this quarter. Oregon miles still belong in total and taxable miles on the return; the tax line is simply not computed."
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "PA",
   "jurisdiction_name": "Pennsylvania",
   "rate_usd_per_gallon": "0.741",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "PE",
   "jurisdiction_name": "Prince Edward Island (CA)",
   "rate_usd_per_gallon": "0.3914",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "QC",
   "jurisdiction_name": "Quebec (CA)",
   "rate_usd_per_gallon": "0.5588",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "RI",
   "jurisdiction_name": "Rhode Island",
   "rate_usd_per_gallon": "0.4",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "SC",
   "jurisdiction_name": "South Carolina",
   "rate_usd_per_gallon": "0.28",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "SD",
   "jurisdiction_name": "South Dakota",
   "rate_usd_per_gallon": "0.28",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "SK",
   "jurisdiction_name": "Saskatchewan (CA)",
   "rate_usd_per_gallon": "0.415",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "TN",
   "jurisdiction_name": "Tennessee",
   "rate_usd_per_gallon": "0.27",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "TX",
   "jurisdiction_name": "Texas",
   "rate_usd_per_gallon": "0.2",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "UT",
   "jurisdiction_name": "Utah",
   "rate_usd_per_gallon": "0.379",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "VA",
   "jurisdiction_name": "Virginia",
   "rate_usd_per_gallon": "0.327",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "VT",
   "jurisdiction_name": "Vermont",
   "rate_usd_per_gallon": "0.31",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "WA",
   "jurisdiction_name": "Washington",
   "rate_usd_per_gallon": "0.584",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "WI",
   "jurisdiction_name": "Wisconsin",
   "rate_usd_per_gallon": "0.329",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "WV",
   "jurisdiction_name": "West Virginia",
   "rate_usd_per_gallon": "0.357",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "fuel tax rate",
   "jurisdiction": "WY",
   "jurisdiction_name": "Wyoming",
   "rate_usd_per_gallon": "0.24",
   "status": "VERIFIED (both sources agree)",
   "note": ""
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "surcharge rate",
   "jurisdiction": "KY",
   "jurisdiction_name": "Kentucky",
   "rate_usd_per_gallon": "0.105",
   "status": "VERIFIED (both sources agree)",
   "note": "Surcharge: an additional per-gallon amount this jurisdiction levies on fuel consumed there. It is computed on taxable gallons; tax-paid purchase credits do not offset it."
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "surcharge rate",
   "jurisdiction": "VA",
   "jurisdiction_name": "Virginia",
   "rate_usd_per_gallon": "0.143",
   "status": "VERIFIED (both sources agree)",
   "note": "Surcharge: an additional per-gallon amount this jurisdiction levies on fuel consumed there. It is computed on taxable gallons; tax-paid purchase credits do not offset it."
  },
  {
   "quarter": "2Q2026",
   "fuel": "special diesel",
   "effective_from": "2026-04-01",
   "effective_to": "2026-06-30",
   "source_document_1": "Form IFTA-105 (6/26), New York State, IFTA Final Fuel Use Tax Rate and Rate Code Table (HTML), 2nd Quarter 2026, column D (Diesel), Gallon",
   "source_url_1": "https://www.tax.ny.gov/forms/html-instructions/2026/motor/ifta105-626.htm",
   "source_document_2": "IFTA Inc. Tax Rate Matrix, 2Q2026, column Special Diesel, U.S. $/gallon",
   "source_url_2": "https://www.iftach.org/taxmatrix4/Taxmatrix.php?QY=2Q2026",
   "verified_on": "2026-09-02",
   "source_reference": "app/scripts/ifta.reference.json",
   "kind": "surcharge rate",
   "jurisdiction": "IN",
   "jurisdiction_name": "Indiana",
   "rate_usd_per_gallon": "",
   "status": "VERIFIED (N/A in both sources)",
   "note": "Indiana carries a surcharge line in the matrix, but for this quarter both sources print no diesel surcharge value — the line is N/A, not zero by assumption."
  }
 ]
}