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MILEAGE RECORDS/MILEAGE REPORTS

IRP registrants must keep accurate and readable mileage records by vehicle. In general, the mileage records are the same, as those required for fuel reporting in the International Fuel Tax Agreement. Mileage records must include:

  • An "Individual Vehicle Mileage Record" (IVMR) for each vehicle registered under the IRP. Registrants may design their own form or use the form provided by BMV below:
  • Individual Vehicle Mileage and Fuel Report (.pdf)
    Individual Vehicle Mileage and Fuel Report (.xls)

  • The starting and ending date for each trip;
  • The starting and ending location for each trip;
  • Routes for each trip;
  • All trip miles, including loaded, empty, and bob tail miles;
  • Miles traveled in all jurisdictions including non-IRP jurisdictions;
  • Vehicle unit number (owner equipment number Ė OEN);
  • Registrantís name;
  • Driverís name; and
  • Any trip permits purchased.

Registrants are required to accumulate IVMRís and prepare monthly summary sheets in which miles are broken down by units and dates. IVMRís must be maintained in the registrantís office. IVMRís must document a vehicleís continuous movement.

Mileage year: In the IRP, the mileage year is always the previous July to June. Except when estimates are used, IRP mileage is always based on the last complete year of operation. Depending on the registration month the mileage information may be nearly two (2) years old.

A registrant with less than one year of actual mileage during the previous mileage year must submit their actual mileage for that period. A registrant who begins operating after April 1st may re-estimate mileage without penalty.

Mileage must be only for registered vehicles apportioned in the IRP during the reporting period. Mileage for vehicles without apportioned plates must be excluded from the mileage report. If a Maine-based IRP registrant has miles in a non-IRP jurisdiction, these miles must be reported and will be added to the registrantís Maine miles.

Estimated Mileage: A registrant who begins operation in the IRP may estimate mileage for the first year. While first year estimates generally are not subject to audit, estimates should be as accurate as possible.

Registrants who are beginning new operations in a jurisdiction where they have no mileage history may estimate mileage for the first year.

Please refer to the mileage chart for assistance. Registrants may use any generally accepted method of estimating mileage. Estimates must be reasonable in the overall context of the registrantís operations.

All mileage estimates must be fully explained, and must be based on the registrantís expected operation. If a registrant fails to provide reasonable estimates, or fails to provide an adequate estimation of estimated miles, the IRP unit may estimate miles based on the statistical analysis of Maine registrantsí actual mileage.

If a registrant estimates mileage, the mileage estimates must be for the same number of months as any actual mileage that is being submitted. Mileage estimates generally are for twelve (12) months unless the previous yearís operation was for less than one full year. The IRP Unit may adjust estimate felt to be unreasonable. If the IRP Unit adjusts a registrantís estimated mileage; the registrant may appeal the adjustment. All appeals must be in writing.

First year mileage estimates are included in the apportionment calculation.

Second Year Estimates (Double Estimates): A registrant who estimated miles in a jurisdiction and did not accrue any miles in that jurisdiction the first year may estimate miles for a second or subsequent year. However, second or subsequent yearís estimates are not included in total fleet miles, and will result in registration fee payments in excess of one hundred percent (100%).

Reduced Operations (Dropping a jurisdiction): If a registrant drops a jurisdiction that the registrant operated in the previous registration year, mileage for the dropped jurisdiction must be reported but is not included in the fee calculation. For example, if a registrant has 10,000 miles in each of the states of Maine, New Hampshire, Vermont, and New York, total mileage would ordinarily be 40,000 miles. The percentage would be twenty-five percent (25%) for each state. If the registrant ceased operations in New York, New Yorkís mileage would be dropped from the mileage calculation. The remaining three states would be recalculated at thirty-three percent (33%) each, (10,000/30,000).

Should the registrant subsequently resume operations in New York, actual mileage for New York for the previous year would be used. This would be treated as an added jurisdiction, and the other statesí percentages would not be affected. The New York percentage would be 10,000/40,000 or twenty-five percent (25%).

Record Retention: The registrant must keep mileage records and supplemental documentation on file for four years after the close of the registration year. That is, information to support vehicles registered in the 2002 registration year would be retained until 2006.

AUDITS

The IRP requires each member jurisdiction to audit registrants displaying that base jurisdictionís registration plate. IRP jurisdictions are required to audit fifteen percent (15%) of their accounts every five (5) years. Where appropriate, Maine will conduct combined IRP /Fuel Tax audits. Registrants generally are subject to base state auditing only.

The base state, acting on behalf of all IRP jurisdictions, is responsible for collecting or refunding the net amount of any IRP audit. Upon audit finalization, the IRP Unit will either bill or refund a registrant the net amount of any audit. Audits become final thirty (30) days from the date of the notice unless appealed by the registrant or a jurisdiction.

Approved audit refunds will be sent automatically. Audit bills must be paid within thirty (30) days of the audit notice. Failure to pay the audit balance due will result in suspension.

A registrantís records must be made available, upon request, to the Maine Revenue Service, Audit Division, for audit. The results of each audit will be sent to the registrant and to all IRP jurisdictions for which the registrant is apportioned.

The Audit Division may request an audit at any time. The registrant will be notified by telephone to arrange for the audit of the companyís records. The registrant should confirm that the records can be made ready for audit.

If the records cannot be ready for the scheduled audit, the Audit Division will reschedule the audit appointment.

Failure to comply with the reschedule notice may result in extra fees, penalties, and possible suspension of the registrantís IRP registrations.

If the records are found to be in order, the IRP unit will notify the registrant that they have received a no change audit.

If the Audit Division finds that the records are not in order, or if there is a discrepancy, one or more of the following may occur:

  • Fees may be recalculated based on the audit findings
  • If mileage was estimated for two (2) or more years, those vehicles traveling on estimated mileage will be required to pay in excess of one hundred percent (100%) of registration fees for the estimated second or subsequent year(s).
  • If the registrantís records are found unauditable, one hundred percent (100%) Maine fees will be assessed. Other jurisdictions also may assess fees.

A registrant may appeal an audit. Appeals must be made in writing to the Bureau of Motor Vehicles, IRP Unit. An appeal must be filed within thirty (30) days of the date the audit is mailed to the registrant.

CREDITS AND REFUNDS

Registration credits and refunds will be available in accordance with Maine law.

Credits: Credits for any remaining portion of a registration may be applied to another registration. A credit may be applied only to one (1) vehicle registration. That is, a credit may not be split between two (2) or more registrations. Any portion of a month is considered a full month. The vehicle from which the credit is coming must be disposed of by the registrant. The vehicle to which the credit is being applied must be a first-time registration for the registrant.

Credit for Maineís registration fee is available for both Maine and non-Maine based IRP-registered vehicles. For registrants based in other IRP jurisdictions, credit for the remaining portion of a registration is available subject to the rules and procedures of their base jurisdiction.

Refunds: Refunds are available through the Bureau of Motor Vehicles only under the following conditions:

  • If a billing error was made by the IRP Unit; or
  • If there was a duplication of an apportioned fee, and fees for the same vehicle(s) were paid twice; or
  • If an audit of any apportioned registrant indicates an overpayment; or
  • If a registrant returns registration plates and cab card prior to the start of the registration. If the registration year has started, a registration refund will be authorized only if a notarized statement of non-use is submitted within 120 days.

The Maine Bureau of Motor Vehicles will refund only amounts of five dollars ($5.00) or more.

Refunds are not issued for unused portions of a registration after the start of the registration year.

Approved refunds will be sent to the registrant automatically. If the registrant believes they are entitled to a refund that they have not received, they may contact the IRP unit.

Maineís refund policy applies equally to Maine and non-Maine registrants.