Recordkeeping

Keeping Records

All motor carriers operating in Oregon must maintain records of their motor vehicle operations for a period of three years and must produce these records for inspection upon request. If operating under the International Registration Plan and International Fuel Tax Agreement, carriers must maintain all records pertaining to such operations as required by IRP and IFTA.

Why keep records?

A motor carrier should view good recordkeeping as a way to save time and money. Maintaining good records allows auditors to verify the accuracy of operations including taxes and fees paid by a motor carrier. Without adequate records, additional fees and penalties may be assessed.

How to Keep Tax Records

The Commerce and Compliance Division has a motor carrier’s guide to recordkeeping with detailed information about:

How do I record all that information?
What information must be kept?
How long do I keep records?
Who's going to look at those records?

(1) All carriers must maintain records of their motor vehicle operations and make reports on forms approved by the Department. Such records must be:

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.

(2) Distance records produced by a means other than a vehicle-tracking system must meet all requirements in section (1) of this rule and contain the following information for each vehicle:

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.

(3) Distance records produced wholly or partly by a vehicle-tracking system, including a system based on a global positioning system (GPS) may be used in lieu of, or in addition to, the records required in this rule provided the electronic records meet all the requirements of section (1) of this rule and contain the following information 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.

(4) In addition to the requirements listed above, all carriers must maintain records containing the following information for each vehicle:

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.

(5) All registrants that pay registration fees via registration trip permits must retain a copy of each registration trip permit.

Motor carriers can buy fuel in Oregon at commercial fueling stations without paying a fuel tax if they enroll in the Oregon Weight-Mile Tax Program. Without proper enrollment, the fuel provider must charge fuel taxes.

When a carrier who is paying weight-mile taxes also pays a fuel tax, they can request a refund of the fuel tax on their next weight-mile tax report with the ODOT Commerce and Compliance Division. A claim for credit can be processed when it is supported by proper documentation from the actual seller of the fuel. See OAR 740-055-0110 for information required on fuel purchase records and refunds.

The seller of fuel must provide a copy of the invoice for every sale to the user upon request as required by ORS 319.671 and OAR Chapter 735 Division 176. The invoice shall show all information required by ODOT for the verification of fuel tax credits. If it is necessary to generate a handwritten receipt or invoice, it still must contain all required information.

Note: Handwritten receipts may not be submitted for B20 Biodiesel fuel since this fuel is exempt from taxation in accordance with ORS 319.530.

The following IRP and IFTA records must be maintained for a period of four years and made available upon request.

Both IRP and IFTA distance recordkeeping require the carrier to record all operations with the following information:

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.

Distance records produced by a vehicle tracking system (GPS) that utilizes latitudes and longitudes, must be created at a minimum of:

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.

This data must be accessible in an electronic spreadsheet format such as XLS, XLSX, SCV, or delimited text file.

IFTA recordkeeping also requires additional fuel records.

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.

A valid receipt, invoice or transaction listing for tax-paid fuel credit must contain the following:

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

Bulk Fuel Records (if applicable) must contain the following elements for each bulk fuel withdrawal:

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.

Failure to maintain the above records may result in disallowance of tax-paid credits claimed on the IFTA tax returns in addition to assessing a 20 percent reduction in reported miles per gallon (MPG) or assessing a fleet MPG of 4.0.

Carriers can save time and trouble when trucks are stopped at roadside and weigh stations for inspection by having the following documents ready to show an inspector.

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.

Maintenance Records
Motor carriers must maintain the following information for every vehicle they have controlled for 30 days or more.

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.

Driver / Vehicle Inspection Reports
At the end of each driving day, the driver must inspect the vehicle. If violations are found, the driver must complete a Driver / Vehicle Inspection Report. The reports must be kept on file for at least three months, but need not be in the driver’s possession. These reports are not required for drive-away tow-away operations, or for a motor carrier operating only one CMV or CMV combination (power unit with trailers).

Each report shall include:

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).

Periodic Inspections
Every commercial motor vehicle used in interstate commerce, including each unit in a combination, requires a periodic inspection every 12 months.

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.

Brake Inspections
Each motor carrier must ensure that any employee responsible for brake inspection, maintenance, or repairs has:

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.

Documentation of Qualifications: Motor carriers must retain evidence of an inspector’s qualifications until one year after the inspector ceases to perform inspections for the carrier. However, no evidence is required for a brake inspector who passed the CDL air brake test.

Roadside Inspections

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
Motor carriers must maintain an accident register for three years after the date of each accident. The accident register must contain at least the following information:

Date and place of accident.
Driver’s name.
Number of injuries and fatalities.
Hazardous materials (other than fuel) released, if any.
Copies of all accident reports required by governmental entities or insurers.

Financial Responsibility
Federal regulations in FMCSA Regulations Parts 387.7 and 387.31 require that motor carriers must have proof of the minimum level of insurance at the company’s principal place of business. See FMCSA Regulations Parts 387.7 and 387.31 for specific requirements.

Hazardous Materials

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.

Driver Qualification File
Every motor carrier must have a qualification file for each driver employed that includes:

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).

Note: Convictions, accidents, and suspensions from a driver's record may automatically be obtained through the Oregon DMV's Automated Reporting System (ARS). See the DMV Records web page.

Driver Investigation History File
Every motor carrier must have an investigation file for each driver that includes the driver’s Safety Performance History. The file must be considered confidential and include:

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:
o 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.
o Two years: Records related to the collection process.
o One year: Negative and canceled test results.
o Indefinite period: Training records.

Note: Records of positive drug tests may be obtained from the Oregon DMV, with the driver’s written permission. See the DMV Records web page.

Driver Record of Duty Status — Driver’s Daily Log

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.

Short-Haul 100 Air-Mile Radius Drivers are exempt from completing the driver’s daily log if:

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.

Short-Haul Non-CDL Vehicles are exempt from completing the driver’s daily log if:

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.

First Time or Occasional Drivers must give the motor carrier a signed statement showing:

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

Automatic On-Board Recording Devices
Motor carriers may require a driver to use an automatic on-board recording device to record the hours of service. The driver must still have the duty status records in automated or written form in his/her possession for the previous 7 consecutive days. All hard copies of the duty status records must be signed by the driver. Each Commercial Motor Vehicle must also have an information packet which contains:

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

Longer Combination Vehicle Driver / Instructor Qualification File
A motor carrier must have a qualification file for each LCV driver / instructor it employs or uses. that includes: