Southern Pines Trucking v. Commonwealth

OPINION BY

Judge SIMPSON.

Southern Pines Trucking (Taxpayer) contests the interest amount calculated by the Department of Revenue (Department) on a Notice of Determination of fuel tax due under the Motor Carriers Road Tax Act 1 based on Taxpayer’s reporting pursuant to its International Fuel Tax Agreement (IFTA) 2 license. Taxpayer argued that the interest on its credits should be offset against interest on its tax liability, regardless of the jurisdiction in which taxes were due. The Board of Finance and Revenue (Board) affirmed the Department Board of Appeals’ determination that the interest…