1. Date of Trip (starting and ending)
2. Trip Origin and Destination, along with intermediate stops (including both city and state)
3. Routes of Travel
4. Beginning and ending odometer or hubometer readings
5. Total miles
6. Mileage by jurisdiction
7. Unit Number
8. Taxpayer's Name

1. A monthly / quarterly recap showing the unit number,
2. Date of trip
3. Origin and Destination (with intermediate stops)
4. Mileage for each jurisdiction
5. Total Miles
6. Drivers Logs
7. Fuel Receipts

1. Over the Road Purchases

The licensee must maintain complete records of all fuel purchased, received, or used in the conduct of its business. Separate totals must be compiled for each fuel type: (Diesel/kerosene, Gasoline, Gasohol, Liquefied Petroleum Gas (LPG), and Compressed Natural Gas (CNG/LNG), and reported separately on your quarterly return. The fuel records must maintain:the date of purchase;

(a) the name and address of seller;
(b) the number of gallons purchased;
(c) the type of fuel purchased;
(d) the price per gallon or liter, or total amount of sale;
(e) the unit number of the vehicle or equipment into which the fuel was placed;
(f) the purchaser's name (in the case of a lessee/lessor agreement, receipts will be accepted in either name, provided a legal connection can be made to the reporting party); and
(g) Quarterly fuel recaps for each qualified motor vehicle.

Acceptable fuel receipts include an invoice, a credit card receipt, automated vendor generated invoice or transaction listing, or verifiable microfilm / microfiche. Receipts that contain alterations or erasures will not be accepted.

2. Bulk Fuel Purchases / Withdrawals

A licensee who maintains a bulk motor fuel storage facility may obtain credit for tax paid on fuel withdrawn from that storage facility. The following records are maintained:

(a) date of withdrawal;
(b) number of gallons or liters withdrawn;
(c) fuel type;
(d) vehicle unit number of the vehicle into which the fuel was placed;
(e) purchase and inventory records to substantiate that tax was paid on all taxable fuel disbursements.

It is the licensee's responsibility to reconcile fuel purchases with the licensee's general ledger.

B. Mileage Records

It is the Kentucky IFTA Licensee's responsibility to maintain detailed distance records of all interjurisdictional and intrastate operations of qualified motor vehicles. These detailed distance records must show operations on an individual vehicle basis. The licensee's records must support the information reported on the quarterly tax report. Mileage must be kept by fuel type. An acceptable source document is a trip report, which must include:

1. date of trip (starting and ending);
2. vehicle unit number and fleet number;
3. distance traveled for taxable and non-taxable use;
4. trip origin and destination (including city & state), with intermediate stop points;
5. routes of travel;
6. trip beginning and ending odometer readings;
7. total trip miles or kilometers; and
8. mileage by jurisdiction for each qualified motor vehicle;
9. licensee's name; and
10. Quarterly distance recaps for each qualified motor vehicle.

If driver's logs are the primary / source document for mileage records, they should be retained for the required 4 (four) year period.

C. Record Retention Period

Adequate record keeping is vital for documenting your compliance and your claim for a refund or credit for tax-paid fuel. Every licensee must maintain records to substantiate information reported on the quarterly tax report. These records must be maintained for a period of 4 (four) years from the due date of the report or the date that the report was filed, whichever is later. Records must be made available upon request by any member jurisdiction. Failure to provide records demanded for the purpose of audit extends the statute of limitations until the records are provided.

D. Penalty for Failure to Maintain Records

Licensee shall retain the previously described records for a period of 4 (four) years from the date of filing the quarterly tax return. Non-compliance with any record keeping requirement may be cause for revoking the license, and the Division of Road Fund Audits may construct a fuel tax liability based on the best available information.

E. Location of Records

Licensee records should be maintained at a location in Kentucky. If these records are not maintained in Kentucky or are not made available in Kentucky, the auditor's travel expenses will be billed to the licensee.