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:
1. Date of Trip (starting and ending);
2. Trip origin and destination (including city and state);
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:
1. Date of trip (starting and ending);
2. Trip origin and destination (including city and state);
3. Routes of travel and beginning and ending odometer readings;
4. Total trip miles or kilometers;
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. It is the licensee's responsibility to maintain records of all interstate operations of qualified motor vehicles. The licensee's records must support the information reported on the quarterly tax report and be readily available at the time of audit. An assessment of four (4) miles per gallon will be applied for records not properly maintained. The Individual Vehicle Mileage Record (IVMR), as required for the International Registration Plan, is an acceptable source document for recording vehicle mileage information. Another acceptable source document is a trip report which must include:
1. Date of trip (starting and ending);
2. Trip origin and destination (including city and state);
3. Routes of travel;
4. Beginning and ending odometer readings;
5. Total trip miles;
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:
Mileage Records. 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...
Mileage Records. The Department found the mileage records to be inadequate because no mileage records were provided to the Department for audit purposes. According to the IFTA Procedures Manual, § P540 states that: .100 Licensees shall maintain detailed distance records which show operations on an individual-vehicle basis. The operational records shall contain, but not be limited to: .005 Taxable and non-taxable usage of fuel; .010 Distance traveled for taxable and non-taxable use; and .015 Distance recaps for each vehicle for each jurisdiction in which the vehicle operated. .200 An acceptable distance accounting system is necessary to substantiate the information reported on the tax return filed quarterly or annually. A licensee's system at a minimum, must include distance data on each individual vehicle for each trip and be recapitulated in monthly fleet summaries. Supporting information should include: .005 Date of trip (starting and ending); .010 Trip origin and destination; .015 Route of travel (may be waived by base jurisdiction); .020 Beginning and ending odometer or hubodometer reading of the trip (may be waived by base jurisdiction); .025 Total trip miles/kilometers; .030 Miles/kilometers by jurisdiction; .035 Unit number or vehicle identification number; .040 Vehicle fleet number; .045 Registrant's name; and .050 may include additional information at the discretion of the base jurisdiction. The Department found that since mileage records were not provided, the starting and ending date of the trip; trip origins and destinations; beginning/ending of trip odometer readings and/or routes of travel; and total trip miles could not be determined. The recordkeeping was therefore determined to be inadequate. There were also naturally no monthly fleet summaries by unit or daily trip reports. Without any mileage records, the Department was unable to audit miles, and the reported mileage figures were not changed. However, when an auditor finds that there is an "absence of adequate records, a standard of 4 MPG/1.7KPL will be used." IFTA Audit Manual § A550.100. The total taxable miles that Taxpayer reported were then divided by 4.0 mpg to arrive at the audited total taxable gallons for each quarter of the audit period. As the reported average miles per gallon was higher than 4 MPG, there was a variance between the reported total gallons and the audited total gallons, which made the taxable gallons total higher. In addition to Taxpayer's position that the mileage figures came ...
