Record Keeping Requirements

PURPOSE: This rule sets forth the records required to be kept by licensees under the International Fuel Tax Agreement. (1) A licensee shall maintain sufficient records to substantiate any fuel tax return filed with the commission. (2) A complete record of all fuel purchased, received, and used in its operations shall be maintained by each licensee for a period of not less than four (4) years from the date of the return to which the records are applicable. Fuel records at a minimum, shall contain, the following: (A) Date of each receipt of fuel; (B) Name and address of the person/entity from whom the fuel was purchased or received; (C) Number of gallons/liters received and the price per gallon/liter; (D) Type of fuel; (E) Identity of vehicle or equipment into which the fuel was placed; and (F) Purchaser’s name. (3) A licensee shall maintain individual distance records for each trip for each qualified motor vehicle in its fleet for a period of not less than four (4) years from the date of the return to which the records are applicable. Distance records at a minimum, shall contain, the following: (A) Taxable distance; (B) Nontaxable distance; (C) Monthly and quarterly distance recaps for each jurisdiction in which the vehicle was operated; (D) Taxable usage of fuel; and (E) Nontaxable usage of fuel. (4) Documentation in support of the records in section (3) shall include, but not be limited to, the following: (A) Date of trip (starting and ending); (B) Trip origin and destination; (C) Route of travel; (D) Beginning and ending odometer or hubodometer reading of the trip; (E) Total trip distance; (F) Distance traveled in each jurisdiction; (G) Unit number or vehicle identification number; (H) Vehicle fleet number; and (I) Licensee’s name. (5) Records required to be kept by this rule and the agreement may be kept on microfilm, microfiche, or other computerized or condensed record storage system. (6) Failure to keep records in accordance with the rule and the Agreement may be cause for cancellation or revocation of the International Fuel Tax Agreement license. Refer to 7 CSR 1025.072(17) for the reinstatement requirements for a cancelled or revoked International Fuel Tax Agreement license. (7) Failure to provide records for the purpose of audit extends the statute of limitations for filing any claim for recovery of motor fuel taxes until the records are provided. Successive failure to provide any records requested for audit relate back to the first demand for those records. (8) Records required to be kept under this rule and the Agreement shall be available to the commission and any member jurisdiction upon request. AUTHORITY: sections 142.617, 226.008, and 301.275, RSMo 2016.* This rule previously filed as 12 CSR 20-7.040. Original rule filed Nov. 1, 1991, effective March 9, 1992. Moved to 7 CSR 10-25.073 and amended: Filed Aug. 9, 2007, effective Feb. 29, 2008. Amended: Filed Dec. 8, 2023, effective July 30, 2024. *Original authority: 142.617, RSMo 1988, amended 1998; 226.008, RSMo 2002, amended 2014; and 301.275, RSMo 1958.