Mileage Records. It is the responsibility of the licensee to maintain records of ALL operations of qualified motor vehicles. The licensee’s records must support the information reported on the quarterly fuel tax return. A licensee’s system, at a minimum, must include mileage data on each individual vehicle for each trip. The Individual Mileage Record (IVMR), as required for the International Registration Plan, is an acceptable source document for recording vehicle mileage information. Supporting information should include the following documentation:
Mileage Records. It is the licensee’s responsibility to maintain records of all interjurisdictional and intrastate operations of quali- fied motor vehicles. The licensee’s records must support the information reported on the quarterly tax report. The Individual Vehicle Mileage Report (IVMR), as required for the International Registration Plan (IRP), is an accept- able source document for recording vehicle distance in- formation. Mileage must be kept by fuel type. Another accept- able source document is a trip report, which must include: ❑ date of trip (starting and ending); ❑ trip origin and destination (including city and state); ❑ routes of travel; ❑ beginning and ending odometer readings; ❑ total trip miles or kilometers; ❑ mileage by jurisdiction; ❑ vehicle division number; ❑ vehicle fleet number; and ❑ licensee’s name.
Mileage Records. Executives are required to maintain mileage records for their assigned vehicles. Mileage information must be provided annually to the Tax Department. The Tax Department calculates the taxable amount based on the annual lease value of the vehicle and personal miles driven for inclusion on the executive's Form W-2.
Mileage Records. Every IFTA licensee and PA Motor Carrier Registrant must maintain records of ALL interstate and intrastate operations of qualified motor vehicles. The carrier’s records must support the information reported on the tax report or the PA Motor Carrier registrant’s annual renewal application. The records, at a minimum, shall include distance data on each vehicle for each trip and be recapitulated in monthly fleet summaries. An Individual Vehicle Mileage Record (IVMR), as required for the International Registration Plan (IRP) is an acceptable source docu- ment for recording vehicle distance information. Mileage must be kept by fuel type. Another acceptable source document is a trip report, which must include:
Mileage Records. 1. When are miles recorded?
Mileage Records. You must maintain records to support the information on your quarterly tax return. To satisfy the IFTA require- ments, the mileage records you will need to keep on each vehicle include: • date of trip (starting and ending); • trip origin and destination; • routes of travel; • beginning and ending odometer reading of the trip; • total trip miles; • mileage by jurisdiction; • power unit number or vehicle identification num- ber (VIN); • vehicle fleet number; • registrant’s name; and • distance recaps for each jurisdiction in which the vehicle operated. See the Appendix for examples of trip sheets and monthly mileage/fuel recap sheets. At the option of the carrier, acceptable on-board recording devices, satellite tracking systems, or other electronic data re- cording systems may be used in lieu of, or in addition to, hand- written trip reports for record-keeping purposes. A monthly record of the vehicle’s odometer reading must be maintained even when using an accepted electronic data recording de- vice. The on-board recording or vehicle tracking device must meet the following minimum device requirements: • the carrier must obtain a certificate from the manu- facturer certifying that the design of the on-board recording or vehicle tracking device has been suf- ficiently tested to meet the requirements of IFTA; • the device and associated support systems must be, to the maximum extent practicable, tamperproof, and must not permit altering of the information collected. Editing the original information col- lected will be permitted. All editing must be identi- fied, and both the edited and original data must be recorded and retained; • the device shall warn the driver visually and/or audibly that the device has ceased to function; • the device must time and date stamp all data re- corded; • the device must not allow data to be overwritten before the data has been extracted. The device shall warn the driver visually and/or audibly that the device's memory is full and can no longer record data; • the device must automatically update a life-to-date odometer when the vehicle is placed in motion or the operator must enter the current vehicle odome- ter reading when the on-board recording or vehicle tracking device is connected to the vehicle; and • the device must provide a method for the driver to confirm that the entered data is correct (e.g., a visual display of the entered data that can be reviewed and edited by the driver before the data is finally stored). It is...
