• When a licensee is apportioned under the International Registration Plan (IRP), they must keep track of all mileage by jurisdiction with an individual vehicle mileage record (IVMR) or other electronic recording devices, such as a Global Positioning System (GPS) or Electronic Logging Device (ELD).
• The IRP requires the licensee to preserve the records the apportioned registration application is based upon for the current application year, plus the three preceding mileage years.
• There are numerous requirements to abide by under the International Registration Plan (IRP) when documenting in an Individual Vehicle Mileage Record (IVMR) or Individual Vehicle Distance Record (IVDR).

When a licensee is apportioned under the International Registration Plan (IRP), they must keep track of all mileage by jurisdiction with an individual vehicle mileage record (IVMR) or other electronic recording devices, such as a Global Positioning System (GPS) or Electronic Logging Device (ELD). The IRP clearly states what is expected regarding recordkeeping requirements and should be consulted for more details. The Individual Vehicle Mileage Record (IVMR) or other distance data that is captured and used for International Fuel Tax Agreement (IFTA) can be shared and used for IRP annual reporting.

The IRP requires the licensee to preserve the records the apportioned registration application is based upon for the current application year, plus the three preceding mileage years. Depending on when registration renewal is required, this time period may be over six years. It’s recommended to keep the mileage data for six and one-half years for this reason.

The licensee must maintain monthly and quarterly summaries and must also maintain a summary of the quarterly summaries. The monthly summary must include both:

• The distance traveled by each apportioned vehicle in the fleet during the calendar month, and
• The distance traveled in the month by each apportioned vehicle in each jurisdiction.