IRP/IFTA Audits

General IRP/IFTA Audit Information

Under the provisions of the International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA), SC is required to conduct audits on motor carriers, claiming South Carolina as their base, to ensure compliance with the terms of the IFTA Audit Manual and the IRP Audit Procedures Manual.  Audits will be performed during normal business hours and to the extent possible, notification will be given in advance.

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Acceptable Source Documents

Individual Vehicle Distance Record

Motor carriers are responsible for maintaining records of all operations of their qualified/apportioned motor vehicles. An acceptable source document used to verify fleet operations is through the use of an Individual Vehicle Distance Record (IVDR). A standardized IVDR is suggested and encouraged, but not required. At a minimum, a IVDR must contain the following basic information:

  • Date of trip (starting and ending);
  • Trip origin and destination;
  • Routes of travel;
  • Beginning and ending odometer readings;
  • Total trip distance;
  • Distance by jurisdiction;
  • Unit number or vehicle identification number;
  • Fleet number;
  • Registrant’s name;
  • Driver’s name.

Fuel Receipts (IFTA)

Motor carriers must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type. Fuel purchased as storage fuel or over the road (O.T.R.) purchases are to be accounted for separately.  Fuel records must contain the following information:

  • Date of purchase;
  • Name and address of the seller;
  • Number of gallons purchased;
  • Type of fuel purchased;
  • Unit number of the vehicle into which the fuel was placed or license plate number;
  • Purchaser’s signature.

Acceptable fuel receipts include an invoice, a credit card receipt or verifiable microfilm/microfiche of same. The Department of Motor Vehicles will not accept receipts that contain alterations or erasures.


Bulk Fuel Storage (IFTA)

A motor carrier who maintains a bulk fuel storage facility may obtain credit for tax previously paid on fuel withdrawn from that facility if the following records are maintained:

  • Date of withdrawal;
  • Number of gallons withdrawn;
  • Fuel type;
  • Unit number of the vehicle into which the fuel was placed;
  • Purchase and inventory records to substantiate that taxes were paid on all bulk fuel purchases.

A motor carrier who maintains a bulk fuel storage facility must maintain bulk fuel storage reconciliation records. Records should be separate for retail purchases and bulk storage withdrawals.

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Record Retention Period

Under the provisions of IFTA and IRP, operations records shall be maintained for a period of five (5) years.

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Records Not Maintained in South Carolina

In the event the motor carriers’ operational records are not located in SC and it becomes necessary for auditors to travel to the place where such records are normally kept, the motor carrier shall be responsible for all expenses incurred in the performance of the audit, including travel and per diem, and must promptly reimburse the Department for those expenses.

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Appeal Procedures

A motor carrier may appeal any action or audit finding issued by submitting a written request for an administrative hearing within 30 days of receipt of the original notice of assessment.  If the hearing is not requested within 30 days, the action or audit finding is final.

 

The Department will notify the licensee in writing of the findings and rulings of the appeal.

 

Should you require assistance in establishing a distance/fuel record keeping system or provide an evaluation of your existing record keeping system, please contact our office at the address listed below:

 

South Carolina Department of Motor Vehicles

Motor Carrier Services / Compliance Unit

P. O. Box 1498

Blythewood, SC 29016

(803) 896-2691

 

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