IDAPA 35.01.05.422 — DOCUMENTATION FOR IDAHO FULL FEE REGISTRANTS

Section 49-439, Idaho Code
01.
Records For Idaho Full Fee Registrations. Registrants are obligated to keep records, by
individual vehicle, verifying the accuracy of any Idaho Full Fee registration application submitted to the Idaho
Transportation Department for each reporting period of July 1st through June 30th, unless exempted pursuant to
Section 49-439, Idaho Code. Mandatory records include, but are not limited to:
(7-1-25)
a.
Distance Measuring Devices. Distance is measured using an odometer, hubometer, GPS or
perpetual life-to-date readings. Records identify the date the reading was recorded and the reading. When changing
devices, the change needs to be properly documented.
(7-1-25)
b.
Daily Trip Logs. Logs include the date of travel, origin and destination of the trip, and number of
miles traveled. Logs may be supported by load tickets, billing invoices, or other original source documents that can
verify miles traveled.
(3-31-22)
c.
Number of Trip/Round Trip Miles. When making numerous short trips from the same origin to the
same destination, records include the origin, destination, and round-trip miles. Computations need to be supported by
scale tickets, load tickets, a route map, or a Tax Commission approved trip analysis.
(7-1-25)
d.
Fuel Purchases. Valid retail fuel purchase records are fuel invoices with the date, location, quantity,
and type of fuel purchased. Bulk fuel records need to be sufficient to prove the accuracy of the fuel use. Fuel purchase
records need to show the usage per unit. The records need to document how the average MPG was calculated.
(7-1-25)
02.
Credit for Off-Road Miles and Documentation. Credit for off-road miles may be given for roads
not maintained by a government entity or roads built or maintained by the registrant pursuant to a contract, according
to Section 290 of these rules. These include roads on private property, roads under construction but not open to the
public, and may include designated Forest Service roads. Off-road miles need to be documented by using odometer
readings, maps, contracts, GPS readings, or a Tax Commission approved trip analysis.
(7-1-25)
03.
IFTA Licensees with Full Fee Registration. An IFTA licensee with full fee registration will
maintain records mandated by IFTA.
(7-1-25)