A vehicle that may be included in an
IRP fleet and defined in the IRP as an apportioned vehicle
is any vehicle used or intended for use in two or more
IRP jurisdictions and is used for the transportation of
persons or property, and which is:
-
A power unit having two axles
and a gross weight or registered gross vehicle weight
in excess of 26,000 pounds; or,
-
A power unit having three or
more axles, regardless of weight; or,
-
Used in combination when the
combined gross weight exceeds 26,000 pounds.
Fleets must meet basic requirements
by:
-
Maintaining an established place
of business,
-
Maintaining operation records;
and,
-
Accruing mileage in the base
jurisdiction (see Sections 210 & 218 of the IRP
for specific requirements).
Registrants with vehicles below 26,000 pounds
may proportionally register their vehicles at their own
option.
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Record Retention
Requirements
An acceptable source document used to verify fleet mileage
is some type of "Individual Vehicle Mileage Record(s)"
(IVMR's) which shall contain the following information:
(**This may be, but
is not limited to trip sheets, driver’s logs, dispatch
logs, or bills of lading.)
-
Date of trip (starting
and ending);
-
Trip origin and
destination;
-
Route of travel
and/or beginning and ending odometer or hub odometer
reading of the trip;
-
Total trip miles;
-
Mileage by jurisdiction;
-
Unit number or
vehicle identification number (VIN), and may include
at the discretion of the base jurisdiction the following
additional information;
-
Vehicle fleet
number;
-
Registrant's name;
-
Trailer number;
and,
-
Driver's signature
and/or name.
These IMVR's may be
supplemented by trip sheets, driver's logs, dispatch logs,
or bills of lading.
Computer printouts that
are merely recaps are not acceptable. They must be supported
by IVMR's in order to be of value for audit. The operational
records must be presented in unit number order and in sequence
by date. The mileage recaps used to complete your application
should be provided as well.
***Failure to
present the requested mileage records could result in cancellation
of your apportion privileges. ***
Be Advised: If driver’s
logs are your only detailed record of origin and destinations,
you must keep them to support your IRP application. DO NOT
THROW THEM AWAY!!
All records MUST be
retained by the taxpayer for a period of five (5) years. |
