Every motor carrier subject to the Motor Carriers Road Tax Act (72 P. S. §§ 2617.1-2617.26) and 75 Pa.C.S. Chapter 21 shall keep satisfactory records of the miles traveled in all of its motor vehicle operations, both within and without this Commonwealth.
61 Pa. Code § 313.12
The provisions of this §313.12 issued under section 6 of The Fiscal Code (72 P. S. § 6).