Consent elections

How to share ExSTARS information with states

Terminal operators and carriers may authorize the disclosure of ExSTARS information to state tax agencies to support state reporting requirements. To share ExSTARS information with a state excise tax function, you must:

• Submit a Letter of Application (LOA) that includes the required IRC section 6103(c) consent language and a list of authorized states. Submit this information with your LOA.
• Include a completed Form 8821, Tax Information Authorization PDF, with the 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 isn't 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 section 6103(c) election is valid

IRC section 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.