When is a special fuel tax trip permit required?
If you are not an International Fuel Tax Agreement licensee, a special fuel tax permit must be purchased when entering this state if the vehicle being operated has: (a) Two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds; or (b) Three or more axles regardless of weight; or (c) Is a combination of vehicles, when the combined gross vehicle weight or registered gross vehicle weight exceeds twenty-six thousand pounds.
