How to Share ExSTARS Information with States
You may wish to share terminal and/or carrier information reported to ExSTARS with a state for their compliance reporting requirements. If you intend to share ExSTARS information with a State Excise Tax function, you must:
- Make an IRC § 6103(c) election to share ExSTARS information with states, as state information, by submitting the 6103(c) language and a list of states that you are including in the election. Submit this information with your LOA.
- Complete Form 8821, Tax Information Authorization (PDF) and submit it with your LOA.
Together, these actions mean the details of each fuel transaction will be provided to both the origin and destination state, as if you provided the information directly to the state(s). If Form 8821 is not submitted with your LOA the consent election is not valid and the information will not be made available to any state under IRC 6103(c). You must take all actions to make a valid IRC 6103(c) consent election.
How Long IRC § 6103(c) Election is Valid
IRC § 6103(c) Consent elections must be renewed every 3 years by submitting a revised LOA and including the 6103(c) language, list of authorized states and a new Form 8821.