Okla. Admin. Code § 165:30-19-7
Operational records shall be documents supporting miles traveled in each jurisdiction and the total miles traveled. These documents can be fuel reports, trip sheets, logs, or computer runs that can be supported by source documents, when requested. An acceptable source document to verify fleet mileage is some type of Individual Vehicle Distance Record (IVDR). IVDRs should contain the following basic information:
Transferred from OAC 710:60-4-7 by SB 141 (2004), eff 7-1-04 (Editor's Notice published at 21 Ok Reg 2927)
Amended at 34 Ok Reg 977, eff 9-11-17