7 CSR 10-25.073 - Record Keeping Requirements
(1) A
licensee shall maintain sufficient records to substantiate any fuel tax return
filed with the commission.
(2) A
complete record of all fuel purchased, received, and used in its operations
shall be maintained by each licensee for a period of not less than four (4)
years from the date of the return to which the records are applicable. Fuel
records at a minimum, shall contain, the following:
(A) Date of each receipt of fuel;
(B) Name and address of the person/entity
from whom the fuel was purchased or received;
(C) Number of gallons/liters received and the
price per gallon/liter;
(D) Type of
fuel;
(E) Identity of vehicle or
equipment into which the fuel was placed; and
(F) Purchaser's name.
(3) A licensee shall maintain individual
distance records for each trip for each qualified motor vehicle in its fleet
for a period of not less than four (4) years from the date of the return to
which the records are applicable. Distance records at a minimum, shall contain,
the following:
(A) Taxable
distance;
(B) Nontaxable
distance;
(C) Monthly and quarterly
distance recaps for each jurisdiction in which the vehicle was
operated;
(D) Taxable usage of
fuel; and
(E) Nontaxable usage of
fuel.
(4) Documentation
in support of the records in section (3) shall include, but not be limited to,
the following:
(A) Date of trip (starting and
ending);
(B) Trip origin and
destination;
(C) Route of
travel;
(D) Beginning and ending
odometer or hubodometer reading of the trip;
(E) Total trip distance;
(F) Distance traveled in each
jurisdiction;
(G) Unit number or
vehicle identification number;
(H)
Vehicle fleet number; and
(I)
Licensee's name.
(5)
Records required to be kept by this rule and the agreement may be kept on
microfilm, microfiche, or other computerized or condensed record storage
system.
(6) Failure to keep records
in accordance with the rule and the Agreement may be cause for cancellation or
revocation of the International Fuel Tax Agreement license. Refer to
7 CSR
10-25.072(17) for the reinstatement
requirements for a cancelled or revoked International Fuel Tax Agreement
license.
(7) Failure to provide
records for the purpose of audit extends the statute of limitations for filing
any claim for recovery of motor fuel taxes until the records are provided.
Successive failure to provide any records requested for audit relate back to
the first demand for those records.
(8) Records required to be kept under this
rule and the Agreement shall be available to the commission and any member
jurisdiction upon request.
Notes
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