Colorado Department of Revenue
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Distance/Mileage Records

Car Odometer and Fuel Gauge       

As a Colorado International Fuel Tax Association/ International Registration Plan (IFTA/IRP) licensee, you must maintain complete records of your qualified motor vehicles' interstate and intrastate operations. The Individual Vehicle Distance Records (IVDR) form DR 0735 available on the taxation forms page is required by the IRP as an acceptable source document for recording vehicle distance information. Another acceptable source document is a trip report, provided it includes all of the following information:

 

  • Vehicle designation (VIN or unit number of the power unit).
  • Fleet number (IRP requirement only).
  • Fuel type.
  • Name (fuel filer and/or registrant).
  • Driver's name and/or signature (IRP requirement only).
  • Starting and ending trip dates.
  • Trip origin and destination.
  • Travel route (list highways at jurisdictional borders)
  • Jurisdiction (two-letter abbreviation).
  • Mileage by jurisdiction (developed from odometer or hubodometer readings at each jurisdictional border).
  • IFTA mileage designation (taxable and tax exempt).
  • Beginning and ending odometer readings.

 

You may also choose to use on-board recording devices to generate your distance records. Such device must meet the requirements outlined in IRP Audit Procedures Manual .

 

The IVDRs provide the basis for the reported jurisdiction and fleet distance. The information recorded on the IVDRs must be accurate, complete, legible, and verifiable. If the jurisdiction and fleet distance cannot be accurately determined due to the absence or inadequacy of information on the IVDRs, the IFTA/IRP licensee may be required to reconstruct the records or provide additional documentation to substantiate the reported distance. Failure to maintain or provide the requested IVDRs for audit provides grounds for the assessment of 100% Colorado fees, plus applicable interest and penalties.

 

The total miles reported on the IFTA fuel tax return must include taxable and tax-exempt mileage. Mileage that is exempt from taxation varies from jurisdiction to jurisdiction. Licensees can obtain exempt mileage information on the IFTA, Inc. Web site at www.iftach.org, or by contacting the individual jurisdictions.