IDAPA 35.01.05.420 — DOCUMENTATION FOR IFTA LICENSEE REPORTING

Section 63-2439, Idaho Code
01.
Records for IFTA Licensees. The licensee displaying, or obligated to display, an IFTA decal will
retain all records relating to the accrued distance of the motor vehicles and all invoices or other documents relating to
purchases of special fuels. The licensee will provide these records upon request by the Tax Commission.
(7-1-25)
02.
Distance Records. It is mandatory for all IFTA licensees to maintain detailed distance records, on
an individual-vehicle basis, according to IFTA Procedures Manual Section P540.
(7-1-25)
03.
Fuel Records. It is mandatory for all IFTA licensees to maintain detailed fuel records, on an
individual-vehicle basis, according to IFTA Procedures Manual Section P550.
(7-1-25)
04.
Additional Records. Other records may be requested, such as:
(7-1-25)
a.
Bills of lading or manifest documents;
(3-31-22)
b.
Vehicle dispatch ledgers;
(3-31-22)
c.
Accounts payable and receivable;
(3-31-22)
d.
Lease agreements;
(3-31-22)
e.
Driver pay records;
(3-31-22)
f.
Driver logs;
(3-31-22)
g.
Fuel use trip permits;
(7-1-25)
h.
Registration trip permits;
(7-1-25)
i.
Other commercial vehicle permits; and
(7-1-25)
j.
Other documents used in preparing fuel tax reports.
(3-31-22)
05.
Summaries. In addition to the information outlined in the IFTA Procedures Manual Section P560,
individual trips for each vehicle have to be accumulated into monthly summaries in total and by jurisdiction. These
summaries have to be used as the basis for the miles submitted on the IFTA quarterly or annual reports.
(7-1-25)
06.
Distance Information. Information recorded on trip sheets is to be legible and reflect actual
distance traveled. Distance records will include all movement of the vehicle including loaded, empty, and tractor-only
(bobtail) distance traveled.
(7-1-25)
07.
Retention and Availability of Records. IFTA licensees need to retain and make available records
according to IFTA Procedures Manual Section P510.
(7-1-25)
08.
Distance Disputes. Whenever a distance dispute arises between the taxpayer and the Tax
Commission, the official distance map distributed by the appropriate authority in each jurisdiction is used to resolve
the point-to-point distance differences.
(7-1-25)