Individual Vehicle Distance Record
Motor carriers are responsible for maintaining records of all operations of their qualified/apportioned motor vehicles. An acceptable source document used to verify fleet operations is through the use of an Individual Vehicle Distance Record (IVDR). A standardized IVDR is suggested and encouraged, but not required. At a minimum, a IVDR must contain the following basic information:
· Date of trip (starting and ending);
· Trip origin and destination;
· Routes of travel;
· Beginning and ending odometer readings;
· Total trip distance;
· Distance by jurisdiction;
· Unit number or vehicle identification number;
· Fleet number;
· Registrant’s name;
· Driver’s name.
Fuel Receipts (IFTA)
Motor carriers must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type. Fuel purchased as storage fuel or over the road (O.T.R.) purchases are to be accounted for separately. Fuel records must contain the following information:
- Date of purchase;
- Name and address of the seller;
- Number of gallons purchased;
- Type of fuel purchased;
- Unit number of the vehicle into which the fuel was placed or license plate number;
- Purchaser’s signature.
Acceptable fuel receipts include an invoice, a credit card receipt or verifiable microfilm/microfiche of same. The Department of Motor Vehicles will not accept receipts that contain alterations or erasures.
Bulk Fuel Storage (IFTA)
A motor carrier who maintains a bulk fuel storage facility may obtain credit for tax previously paid on fuel withdrawn from that facility if the following records are maintained:
· Date of withdrawal;
· Number of gallons withdrawn;
· Fuel type;
· Unit number of the vehicle into which the fuel was placed;
· Purchase and inventory records to substantiate that taxes were paid on all bulk fuel purchases.
A motor carrier who maintains a bulk fuel storage facility must maintain bulk fuel storage reconciliation records. Records should be separate for retail purchases and bulk storage withdrawals.
|