Form Rti29 - International Fuel Tax Agreement (Ifte) Application - 2009 Page 3
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3STATE OF NEW HAMPSHIRE-ROAD TOLL BUREAU
AFFIRMATION TO MAINTAIN RECORDS
IN ACCORDANCE WITH THE INTERNATIONAL FUEL TAX AGREEMENT (IFTA)
1.
RECORDS REQUIREMENTS
♦
“Every licensee shall maintain records to substantiate information reported on tax returns. Operational records shall be
maintained or be made available for audit in the base jurisdiction. Recordkeeping requirements shall be specified in the IFTA
Procedures Manual.”(IFTA Articles of Agreement, R700)
2.
RECORDKEEPING
♦
“The licensee is required to preserve the record upon which the quarterly tax return…is based for four years from the tax return
due date or filing date, whichever is later, plus any time period included as a result of waivers or jeopardy assessments.” (IFTA
Procedures Manual, P510.100)
♦
“Failure to provide records demanded for audit purposes extends the four year record retention requirement until the records are
provided.” (IFTA Procedures Manual, P510.200)
♦
“Records shall be made available upon request by any member jurisdiction and shall be made available for audit during normal
business hours.(IFTA Procedures Manual, P520.100)
3.
DISTANCE RECORDS
♦
“Licensees shall maintain detailed distance records which show operations on a individual-vehicle basis. The operational records
shall contain, but not be limited to:
♦
Taxable and non-taxable usage of fuel,
♦
Distance traveled for taxable and non-taxable use and
♦
Distance recap for each vehicle for each jurisdiction in which the vehicle operated.”(IFTA Procedures Manual P540.100
through P540.100.015)
4.
FUEL RECORDS
♦
“The licensee must maintain complete records of all motor fuel purchased, received, and used in the conduct of it’s business”.
(IFTA Procedures Manual P550.100)
♦
“Separate totals must be compiled for each motor fuel type.” (IFTA Procedures Manual P550.200)
♦
“Retail fuel purchases and bulk fuel purchases are to be accounted for separately.” (IFTA Procedures Manual P550.300)
♦
“The fuel records shall contain, but not be limited to:
♦
The date of each receipt of fuel;
♦
The name and address of the person from whom purchased or received;
♦
The number of gallons or liters received;
♦
The type of fuel; and
♦
The vehicle or equipment into which the fuel was placed.”
(IFTA Procedures Manual P550.400.005 through P550.400.025)
-NOTE: DOCUMENT MUST BE SIGNED AND SUBMITTED WITH COMPLETED RT129-
DECLARATION:
The undersigned agrees to maintain records in accordance with International Fuel Tax
Agreement from the original date of licensing until such time as the license is cancelled or
suspended.
Licensee Business Name:_______________________________________________
IFTA License Number
Print Name:
Date:
Signature:
Title:
RT129-Internet (Rev. 11/2008)
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