Okla. Admin. Code § 165:30-21-18
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:
Added at 34 Ok Reg 977, eff 9-11-17