PURPOSE: This rule sets forth the records required to be kept by licensees under the International Fuel Tax Agreement.

1. (1) A licensee shall maintain sufficient records to substantiate any fuel tax report filed with the commission.

2. (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 report to which the records are applicable. Fuel records at a minimum, shall contain, the following:

   1. (A) Date of each receipt of fuel;
   2. (B) Name and address of the person/entity from whom the fuel was purchased or received;
   3. (C) Number of gallons/liters received;
   4. (D) Type of fuel; and
   5. (E) Identity of vehicle or equipment into which the fuel was placed.

3. (3) A licensee shall maintain individual distance records for each qualified motor vehicle in its fleet for a period of not less than four (4) years from the date of the report to which the records are applicable. Distance records at a minimum, shall contain, the following:

   1. (A) Taxable miles/kilometers;
   2. (B) Nontaxable miles/kilometers;
   3. (C) Distance recaps for each jurisdiction in which the vehicle was operated;
   4. (D) Taxable usage of fuel; and
   5. (E) Nontaxable usage of fuel.

4. (4) Documentation in support of the records in section (3) shall include, but not be limited to, the following:

   1. (A) Date of trip (starting and ending);
   2. (B) Trip origin and destination;
   3. (C) Route of travel;
   4. (D) Beginning and ending odometer or hubodometer reading of the trip;
   5. (E) Total trip distance;
   6. (F) Distance traveled in each jurisdiction;
   7. (G) Unit number or vehicle identification number;
   8. (H) Vehicle fleet number; and
   9. (I) Licensee’s name.
5. (5) Records required to be kept by this rule and the Agreement may be kept on microfilm or microfiche.
6. (6) Failure to keep records in accordance with the rule and the Agreement may be cause for revocation of the International Fuel Tax Agreement license.
7. (7) Failure to provide records for the purpose of audit extends the statute of limitations until the records are provided. Successive failure to provide any records requested for audit relate back to the first demand for those records.
8. (8) Records required to be kept under this rule and the Agreement shall be available to any member jurisdiction upon request.

AUTHORITY: sections 142.621 and 301.275, RSMo 1986 and 142.617, RSMo Supp. 1990.* Original rule filed Nov. 1, 1991, effective March 9, 1992.

*Original authority: 142.617, RSMo 1988, amended 1998 and 301.275, RSMo 1958.