Section 250-165-Y - MILEAGE RECORDS Licensees are required to maintain accurate mileage records by vehicle and by trip. Trip records should be compiled into monthly summary reports by vehicle, date, and by the registrant's fleet.
For distance records produced by a means other than a vehicle-tracking system, licensees must maintain the following information by vehicle:
1. starting and ending trip dates;2. starting and ending trip locations;3. major highway routing for each trip;4. beginning and ending odometer, hubo meter, engine control module (ECM), or any similar device for the trip;5. total trip distance (all miles must be accounted for including miles traveled in non-IFTA jurisdictions);6. in-jurisdiction distance (distance traveled in each jurisdiction including non-IFTA jurisdictions);7. vehicle unit number (owner's equipment number) or VIN;9. any trip permits purchased from any jurisdiction. For distance records produced wholly or partly by a vehicle-tracking system, including a system based on a global positioning system (GPS):
1. original GPS or other location data for the vehicle to which the records pertain;2. date and time of each GPS or other system readings, at intervals sufficient to validate the total distance traveled in each jurisdiction;3. location of each GPS or other system reading;4. beginning and ending reading from the odometer, hubometer, engine control module (ECM), or any similar device for the period to which the records pertain;5. calculated distance between each GPS or other system reading;6. route of the vehicle's travel;7. total distance traveled by the vehicle;8. distance traveled in each jurisdiction;10. vehicle unit number (owner's equipment number) or VIN. NOTE: Records must be maintained for four (4) years after the close of the tax quarter, or after the tax return is filed, whichever is later.
29- 250 C.M.R. ch. 165, § Y