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(i) has two Axles and a gross Vehicle weight or registered gross

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(i) has two Axles and a gross Vehicle weight or registered gross
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(i) has two Axles and a gross Vehicle weight
or registered gross Vehicle weight in excess
of 26,000 pounds (11,793.401 kilograms), or
(ii) has three or more Axles, regardless of
weight, or
(iii) is used in combination, when the gross
Vehicle weight of such combination exceeds
26,000 pounds (11,793.401 kilograms).
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IFTA
◦ The licensee is required to preserve the records
upon which the quarterly tax return or annual tax
return is based for 4 years from the tax return
due date or filing date, whichever is later.

IRP
◦ The Base Jurisdiction shall require a Registrant to
preserve all Operational Records on which the
Registrant’s application for apportioned registration
is based for a period of 3 years following the close
of the Registration year.
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(i) Date of trip (starting and ending);
(ii) Trip origin and destination;
(iii) Route of travel (may be waived by Base
Jurisdiction);
(iv) Beginning and ending odometer or hub
odometer reading of the trip (may be waived
by Base Jurisdiction);
(v) Total Distance;
(vi) In-Jurisdiction Distance; and
(vii) Power Unit Number or VIN
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(i) Fleet number;
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(ii) Registrant’s name;
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(iii) Trailer number; and
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(iv) Driver’s signature and/or name.
Note: All information do not need to be
retained on the same documents.
Differences in Record Keeping
For IFTA, fuel records are required, OTR, bulk
fuel withdrawals, etc.
Records shall contain, but not limited to:
Date of each receipt of fuel
 Name and address of the person from whom
purchased or received
 Number of gallons or liters received
 Type of fuel; and
 Vehicle or equipment into which fuel was placed
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
If a carrier does not provide IVDRs (Individual Vehicle Driver Record), IVMRs (Individual Vehicle
Mileage Record), Trip Reports, or Driver Logs, the following list reflects other source
documents that could potentially be used to substantiate distance travel. In order to be
considered “adequate” support, they must reflect the data required in Article 4 of the APM and
Section P500 of the IFTA Procedures Manual; however, that data need not be contained on a
single document.
1.
Maintenance Records
2.
Receiving Contracts
3.
Bill of Ladings
4.
Dispatch Reports
5.
Settlement Sheets
6.
Scale Tickets
7.
Trip Permits
8.
Over dimensional Load Permits
9.
Computer Mileage Printouts
10.
Fuel Receipts
11.
Hotel Receipts
12.
Phone Records
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Quarterly/annual tax
reporting
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◦ Fuel purchased
◦ Distance traveled
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Taxes paid are based
on the distance
traveled and fuel
purchased at the
applicable jurisdiction
tax rate.
IFTA-Decals
Application for
registration/renewalsSchedule B
◦ Distance traveled during
the reporting period; or
◦ Use of estimated distance
for non-traveled
jurisdictions.
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Apportioned fees are
based on distance
reported, vehicle
weight, axles, etc.
IRP-Apportioned Plates
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IFTA
◦ 3% per year of active
reported licensees
◦ Stratification of Audits
 15% -Low Distance
Accounts
 25% - High Distance
Accounts
◦ Audit=1registration
year
◦ Multiple registration
years, fuel types=1
audit
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IRP
◦ 3% per year of the
annual fleet renewals
◦ No Stratification of
Audits
◦ Audit=1registration
year
◦ Multiple registration
years (3) =3 audits
I.
II.
III.
IV.
The carrier estimated miles for reporting;
therefore, the auditor must determine
reliability prior to making any adjustments.
Auditor must estimate miles for the audit as
it is known that miles were missing.
The carrier estimated miles but the records
show they had actual activity in this or all
jurisdictions.
The carrier did not estimate or show actual
miles but operated in that jurisdiction.
I. Why did the carrier estimate distances instead of using actual?
Was the carriers reasoning logical and grounded in any fact?
Some examples I have seen:
A. Miles based on billing address or delivery address. Used for Total
and or Jurisdictional
B. Miles based on revenue produced in each jurisdiction. Used for
Total and or Jurisdictional
C. Distances based on fuel purchases. Used for Total and or
Jurisdictional
D. Distances just estimated due to carrier “KNOWLEDGE”. Used for
Total and/or Jurisdictional
E. Miles based on “KNOWN” unit MPG’s times the gallons purchased.
Usually used on Total only and some other basis is used for
Jurisdictional miles.
Obviously, all of these sceneries will require some type of audit
adjustment. Exactly what type of adjustment made will be based
on your understanding of how the reported miles were determined.
First, inquiries must be made as to the type of records available, but
not utilized which may help to sort out these estimates and arrive at
something which may be closer to the actual operation.
Your Jurisdiction may allow for auditor judgment in these cases or
may require that you fall back on your jurisdictions “Audit Manual”.
If your Jurisdictional Audit Manual explains how to handle these
situations, you are a fortunate individual. If not, you have to make
some judgment calls like these listed :
Things to consider:
a) Distances could be possibly close enough to use for making
an adjustment
b) Useless for IRP and IFTA
c) Probably useless for IRP and IFTA
d) Distances could be possibly close enough to use for making
an adjustment
e) Distances could be possibly close enough to use for making
an adjustment
If miles are close enough for making an adjustment, then a determination must be made
as to what type of adjustment is within reasoning. This is usually at the discretion of
supervisor or manager along with the auditor’s input. The auditor must be able to
thoroughly explain to the supervising auditor exactly what they are seeing and if any
mileage or fuel source documents available but not used can be referenced.
If the records available can in no way be used to determine with any reasonable reliability
you must be able to document to the supervisor or manager exactly what IS NOT
AVAILABLE that you requested. A list of everything you requested but could not obtain will
be necessary. This knowledge is necessary for the supervisor or manager to make a proper
decision and will help insure that no nasty items that could have been used turn up at a
hearing if one is to occur. As has been discussed earlier and is the most important thing
you can do is DOCUMENT, DOCUMENT, DOCUMENT everything. What may seem
insignificant to you may be very important to the supervisor or manager.
II. The carrier has records that the returns/renewals are based on but the
auditor has determined that they are incomplete. This is the most difficult
type of situation to defend if the carrier chooses to dispute the audit results
as they actually do have something to present to the hearing officer or
whomever and it now becomes your job to prove to the officer that the
records are incomplete. It is very important in this process to document in
detail every step you took and everything you examined that made you
determine that miles were missing. The more detail you have the better
off you will be. Again the supervisor or manager will be making the audit
call on this type of audit so as been stated over and over: DOCUMENT,
DOCUMENT, DOCUMENT everything.
III. The carrier was estimating miles in one or more jurisdictions
on the IRP renewal when the records support actual mileage
in these jurisdictions. THIS IS NOT A PROBLEM IN IFTA.
This is one of the areas where IFTA and IRP vary.
Depending on the situation this can be a very simple issue or
an extremely complex one. If the unit operating the miles
has been in the fleet prior to the audit year the miles will
most always be changed to actual. Every jurisdiction
currently has its own procedures on how this is handled.
Again the supervisor or manager will be making the audit call
on this type of audit so as been stated over and over:
DOCUMENT, DOCUMENT, DOCUMENT everything
IV.The carrier has actual miles in the jurisdiction but does
not show any activity. Again each jurisdiction has its
own way of handling this situation. Again the
supervisor or manager will be making the audit call on
this type of audit so as been stated over and over:
DOCUMENT, DOCUMENT, DOCUMENT everything.
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