Section 250-162-14 - DISTANCE REPORTING1. Reporting Period (Mileage Year)A. The reporting period [see Section 1 - Definitions] is the last complete July 1st to June 30thperiod immediately preceding the beginning of the registration year except when the registration year begins on any date in July, August, or September, then the reporting period is the previous July 1st to June 30th period. For example:
If the first month of the Registration Year is: | The reporting period is: |
January, 2019 | July 1, 2017 to June 30, 2018 |
February, 2019 | July 1, 2017 to June 30, 2018 |
March, 2019 | July 1, 2017 to June 30, 2018 |
April, 2019 | July 1, 2017 to June 30, 2018 |
May, 2019 | July 1, 2017 to June 30, 2018 |
June, 2019 | July 1, 2017 to June 30, 2018 |
July, 2019 | July 1, 2017 to June 30, 2018 |
August, 2019 | July 1, 2017 to June 30, 2018 |
September, 2019 | July 1, 2017 to June 30, 2018 |
October, 2019 | July 1, 2018 to June 30, 2019 |
November, 2019 | July 1, 2018 to June 30, 2019 |
December, 2019 | July 1, 2018 to June 30, 2019 |
B. Fleet distance must be submitted once annually. If the registrant has multiple fleets, distance must be reported separately for each fleet. The distance reported must be for the entire operation in all jurisdictions for the reporting period.2. Distance Records for Less than One (1) YearA. A registrant must still report actual distance, even when the registrant only operated for a portion of the reporting period and accrued mileage for less than a full year. The registrant must also report the applicable time period it operated during the reporting period.B.New Fleets (IRP Plan Article IV §420)When a new fleet is composed entirely or primarily of vehicles which the applicant operated or controlled during the reporting period and these vehicles accrued actual distance in member jurisdictions in which the applicant seeks apportioned registration, the registrant must use the actual distance to apportion registrations.
C. An owner-operator who submits an application to register a single vehicle which was previously operated under a long-term lease that included the vehicle driver must report the actual distance accrued by the vehicle during the reporting period if the intended operation of the new fleet will reflect the previous operation under the long term lease.3. Distance Records (IRP Plan §1010)A. Registrants are required to maintain accurate distance records (operational records) that support the distance traveled in each jurisdiction and total distance traveled everywhere. The distance records must contain sufficient detail so that all vehicle movement may be traced. Distance records must be maintained by vehicle and by trip.B. For distance records produced by a means other than a vehicle-tracking system, registrants must maintain the following information by vehicle: (1) Starting and ending trip dates;(2) Starting and ending trip locations (trip origin and destination);(3) Major highway routing for each trip (route of travel);(4) Beginning and ending odometer, hubo meter, engine control module (ECM), or any similar device for each trip;(5) Total distance (all miles must be accounted for, including miles traveled in non-IRP jurisdictions);(6) In-jurisdiction distance (distance traveled in all jurisdictions including non-IRP jurisdictions);(7) Vehicle unit number (owner's equipment number) or VIN;(8) Registrant's name; and(9) Any trip permits purchased from any jurisdiction.C. For distance records produced wholly or partly by a vehicle-tracking system, including a system based on a global positioning system (GPS): (1) The original GPS or other location data for the vehicle to which the record pertain;(2) The date and time of each GPS or other system reading;(3) The location of each GPS or other system reading:(4) The beginning and ending reading from the odometer, hubometer, engine control module (ECM), or any similar device for the period to which the record pertain;(5) The calculated distance between each GPS or other system reading;(6) The route of the vehicle's travel;(7) The total distance traveled by the vehicle;(8) The distance traveled in each jurisdiction;(9) Registrant's name, and(10) Vehicle unit number (owner's equipment number) or VIN.D. The registrant must prepare the following summaries from the information recorded on the distance records: (1) A monthly summary that recaps in-jurisdiction and total distance traveled by each power unit operated during the calendar month;(2) A quarterly summary that recaps in-jurisdiction and total distance traveled by the fleet during each calendar quarter;(3) A summary of the quarterly recaps used in preparing the application for apportionment.4. Distance Record Retention (IRP Plan §1000)A. A registrant must retain all operational records supporting the registrant's application for apportioned registration for a period of three (3) years following the close of the registration year to which the application pertains.B. The registrant must make such operational records available for examination upon the request of the Bureau.C. The Bureau may impose an assessment on a registrant failing to maintain operational records in accordance with the Plan, or if the registrant fails to provide such records within thirty (30) calendar days of the issuance of a written request to produce the records.D. Any assessment will be based on the Auditor's estimate of the registrant's true liability as determined from any operational records supplied by the registrant or available from the IRP Office or other sources. Pursuant to section 1015 of the Agreement, the Bureau may assess an inadequate records assessment for records deemed to be inadequate. 29-250 C.M.R. ch. 162, § 14