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IRP FAQ: Records
FAQs: Records

    Records are needed to support the distance reported on IRP applications and IFTA tax returns to ensure appropriate distribution of fees and taxes.

  • There are numerous reasons. It could be a random audit or additional circumstances that merit an audit, such as, inconsistencies in reporting. Every motor carrier may be subject to audit, and each jurisdiction has specific audit policies that fall within the guidelines of the IRP Plan.

  • IRP requires the same information from all its jurisdictional members, and has the same requirements of all motor carriers with regard to record keeping. In the US, motor carriers must provide proof of payment of the annual Federal Heavy Vehicle Use Tax (FHVUT) prior to renewing for the IRP. The base jurisdiction may also verify other information at the time of IRP renewal that is specific to the base jurisdiction, such as the payment of local ad valorem or sales taxes. Contact your base jurisdiction for additional information.

  • IRP requires that a motor carrier keep the records supporting the distance reported on their IRP registration application for the current and past three registration years.

  • IRP requires the base jurisdiction to issue a cab card and a plate for each vehicle. Contact your base jurisdiction for additional information regarding documentation for insurance, authority, safety, etc.

  • You need to keep records that reflect all activity of every apportioned vehicle, whether loaded, empty, bobtailed or deadhead. Also keep all fuel and distance records, including the source documents from the drivers and the monthly/quarterly/annual summaries by vehicle and fleet.

    See Section 1010 in the IRP Plan for a detailed list for both manual and electronic (GPS) records.

Disclaimer: The answers are general in nature and more specific information should be sought from your base jurisdiction.

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