Recordkeeping

How to Keep Tax Records

• Stored at the carrier’s principal office or place of business.
• Made available for inspection by the Department or its representatives upon request; and
• Retained for a period of three (3) years unless otherwise authorized by the Department.

• Origin and destination points.
• Oregon entry and exit points.
• Actual Oregon miles for each trip.
• Pickup and delivery points in Oregon for each trip.
• Routes of travel for each trip.
• Dates of each trip.
  
• Daily beginning and ending odometer or other mileage recording device readings for each vehicle.

• The original latitude and longitude coordinates carried out to, at minimum, 5 decimal places, for the vehicle to which the records pertain.
• The date and time of each coordinate capture, at a minimum of 15-minute intervals and at every significant event to validate the total distance traveled. A significant event is defined as: Engine being turned on or off and crossing into or out of the State of Oregon.
• The daily beginning and ending reading from the odometer, hubodometer, engine control module (ECM), or any similar device.
• The calculated distance between each GPS or other system reading.
• The total distance traveled by the vehicle in Oregon; and
• Exception reports containing adjustments made to distance traveled in Oregon including equipment malfunction, tampering or random unexplained coordinate capture.

• Identification of any exempt miles claimed, which shall include beginning and ending odometer or other mileage recording device readings for the exempt portion of each trip. If repeated trips are made to and from the same locations, a one-time recording of odometer or other mileage recording device readings for the exempt portion of those trips may be applied to the total number of trips.
• Load tickets and/or bills of lading for each shipment transported.
• A monthly summary of the total distance traveled in Oregon and the total taxable distance traveled in Oregon in each configuration.
• Carriers operating motor vehicles that are issued or required to obtain an annual variance permit under ORS 818.200(1)(a) to (c) with a combined weight of more than 80,000 pounds shall also provide for each reporting period:
• Number of axles in the vehicle configuration; and
• A record of changes of operation. A change of operation occurs when the vehicle configuration remains the same but the actual weight of the vehicle and load changes from over 80,000 pounds to 80,000 pounds or under. Empty movements are not changes in operation; and
• Carriers operating motor vehicles in multiple configurations shall provide the number of miles operated in each motor vehicle configuration for each trip.

• Origin and destination points of each trip.
• Routes of travel for each trip.
• The beginning and ending dates of the trip.
• The beginning and ending reading from the odometer, hubodometer, engine control module (ECM), or any similar device for the trip.
• Total distance of the trip.
• The distance traveled in each jurisdiction during the trip.
• Unit number or vehicle identification number.
• Monthly distance summaries for each vehicle and each jurisdiction.
• Quarterly distance summaries for the vehicles and for each jurisdiction.
• IRP requires an annual summary of the quarterly summaries.

• For IRP, every 15 minutes when the vehicle’s engine is on.
• For IFTA, every 10 minutes when the vehicle’s engine is on and must also include the following data elements:
• The date and time of each system reading.
• The latitude and longitude to include a minimum of 4 decimal places (0.0001) of each system reading.
• Monthly summary of miles.
• The odometer reading from the engine control module (ECM) of each system reading. If no ECM odometer is available, a beginning and ending dashboard odometer or hubometer for the trip will be acceptable.
• Vehicle identification number or vehicle unit number.

• The carrier must maintain complete records of all motor fuel purchased, received or used in its business.
• The fuels records must be adequate to verify the total amount of fuel placed into the qualified vehicles.
• Complete fuel records must be maintained for each fuel type.
• The carrier must maintain monthly summaries of all fuel placed into each vehicle during the quarter.
• Receipts that have been altered or indicate erasures are not accepted for tax paid credits unless the licensee can demonstrate that the receipt is valid.
• ORS 319.671 and OAR Chapter 735 Division 176 requires the seller of fuel to provide a copy of the invoice for every sale to the user upon request.

• Purchaser’s name.
• Seller’s name and address.
• Date of purchase.
• Fuel type.
• Price per gallon.
• Unit number.
• Number of gallons received.

• Date of withdrawal.
• Number of gallons withdrawn.
• Fuel type.
• Unit number.
• Purchase and inventory records to confirm that tax was paid and must distinguish fuel placed in qualified vehicles from other uses.
• Receipts for all deliveries.
• Quarterly inventory reconciliations for each tank.
• Capacity of each tank.
• Bulk withdrawal records for every bulk tank at each location.
• Location of bulk tank(s) from which withdrawal was made.

• Driver’s license.
• Medical examiner’s certificate.
• Medical waiver (Skills Performance Evaluation), if applicable.
• Record of duty status (logbook).
• Trip receipts.
• Shipping/delivery papers or manifest.
• Vehicle registration for each unit.
• Current annual inspections for each unit.

• Description of the vehicle, company number, make, serial number, year and tire size.
• Routine inspections and maintenance type and due date.
• All repairs and maintenance description and date performed.
• For buses: records of tests conducted on push-out windows, emergency doors and emergency marking lights.
• Maintenance records must be retained for one year at the location where the vehicle is stored, and maintained for six months after the carrier sells the vehicle.

• Three signatures by the Driver and Carrier/Mechanic certifying any defects found and repaired.
• All items in the pre-trip inspection plus wheels and emergency equipment.
• Any safety related defects, those likely to cause a breakdown or that no defects were discovered.
• More information can be found in  FMCSA Regulation 396.11 — Driver vehicle inspections report(s).

• Any defective parts or accessories discovered during the inspection shall be repaired promptly.
• The original or a copy of the periodic inspection report must be retained by the motor carrier for 14 months from the report date.
• Documentation (report, sticker, or decal) of the most recent periodic inspection must be kept on or in the vehicle. More information can be found in  FMCSA Regulation 396.17 — Periodic Inspections.
• Inspectors must meet the qualifications in FMCSA Regulation 396.19 — Inspector Qualifications.

• Completed a training program sponsored or approved by a State, Federal agency, Canadian Province, or labor union in brake servicing or inspection; or
• Had at least one year of equivalent brake-related training, experience, or both; or
• Passed the CDL air brake inspection test.

• A driver who receives an inspection report from an on-highway CVSA inspection must deliver the report to the motor carrier as soon as possible.
• The motor carrier is to examine the inspection report and ensure that any violations or defects noted on the report are corrected before next dispatch.
• The carrier must sign the report to certify that all violations have been corrected, and return the report to the indicated address within 15 days after the inspection.
• A copy of the report must be retained by the motor carrier for 12 months from the date of inspection.

Accident Register

• Date and place of accident.
• Driver’s name.
• Number of injuries and fatalities.
• Hazardous materials (other than fuel) released, if any.

• Some hazmat carriers are required to maintain records related to hazmat registration, shipping papers, training, incidents (spills) and security plans.
• Hazmat cargo tank carriers are required to maintain records related to manufacturer's certificates and testing.
• Contact the Commerce and Compliance Division safety specialists for more about these requirements.

• Application for Employment (FMCSA Regulation 391.21 and 383.35).
• Inquiry to State Agencies (FMCSA Regulation 391.23).
• Annual Review of Driving Record (FMCSA Regulation 391.25).
• Annual Driver’s Certification of Violations (FMCSA Regulation 391.27). Drivers who have provided information required by 383.31 need not repeat that information in this annual list of violations.
• Road Test (FMCSA Regulation 391.31 and 391.33).
• LCV Driver Certificate (FMCSA Regulation 380.401).
• Entry-Level Driver Certificate (FMCSA Regulations 380.509 and 380.511).
• Medical Examination (FMCSA Regulation 391.41 through 391.49).

• Driver Identification / Employment Verification (FMCSA Regulation 391.23).
• Accident History (FMCSA Regulation 390.15(b).
• Drug / Alcohol History (DOT Rule 40.25 and FMCSA Regulation 391.23).
• Alcohol and Controlled Substance Testing Records shall be considered confidential and kept on file based on the following retention periods:
• Five years: All records related to any violations of the controlled substances or alcohol standards described in Subpart B and records related to the administration of the program.
• Two years: Records related to the collection process.
• One year: Negative and canceled test results.
• Indefinite period: Training records.

• Every driver shall prepare a record of duty status in his/her own handwriting for each 24-hour period, unless operating under an exemption.
• The driver’s log must be kept current to the last change of duty status.
• The driver must have the current day’s log plus the previous 7 consecutive days in his/her possession.
• The driver must turn in the original log sheet to the motor carrier within 13 days.
• Driver’s logs must be kept on file for at least 6 months.
• Retention periods will be greater if the logs are used for other purposes such as tax reporting.

• The driver operates within 100 air-miles of the normal work reporting location.
• The driver returns to the work reporting location and is released from work within 12 consecutive hours.
• The driver completes a timecard for each day showing:
  o Driver’s name and date.
  o Time driver reports for duty.
  o Time driver is released from duty.
  o Total hours on duty.
  o Timecards must be kept on file for at least 6 months but need not be in the driver’s possession.

• The driver operates a property-carrying commercial motor vehicle not requiring a CDL.
• The driver operates within 150 air-miles of the normal work reporting location.
• The driver returns to the work reporting location and is released from work at the end of each day.
• The driver completes a time card for each day showing:
  o Driver’s name and date.
  o Time driver reports for duty.
  o Time driver is released from duty.
  o Total hours on duty.
• Interstate drivers using this exemption may not use the 100 air-mile radius exception or sleeper berth provision.

• Total hours on duty during the last 7 days.
• The last time the driver went off duty.

• • An instruction sheet.
• • A supply of blank log book forms.

• Proof of the instructor’s qualifications.
• A copy of the instructor’s CDL with the appropriate endorsement(s).