251 Neb. Admin. Code, ch. 1, § 016

Current through September 17, 2024

Section 251-1-016 - RECORD-KEEPING REQUIREMENTS

Records shall be kept as specified in the International Fuel Tax Agreement for a period of four (4) years from the date of the return or the date filed, whichever is later. The Department may examine the records of any person holding a license or permit, required to hold a license or permit, or purchasing motor fuel without the payment of tax at any time during regular business hours and make such other investigations as it deems necessary for the proper and efficient administration and enforcement of IFTA. A licensee's records must include mileage data for each trip of each individual vehicle, and be restated in monthly fleet summaries.

016.01Supporting Mileage Information.

Supporting mileage information shall include:

016.01A Beginning and end dates of trip;

016.01B Trip origin and destination;

016.01C Routes of travel (may be waived by Department);

016.01D Beginning and ending odometer reading of the trip (may be waived by the Department);

016.01E Total trip miles;

016.01G Unit number or vehicle identification number;

016.01H Vehicle fleet number; and

016.01I Name of licensee.

016.02Invoices or Billing Documents.

No tax-paid credit fuel shall be allowed pursuant to IFTA unless licensee is able to distinguish fuel used by qualified versus non-qualified motor vehicles as specified in the agreement.

251 Neb. Admin. Code, ch. 1, § 016