19 / IRP REGISTRATION AND DISTANCE RECORDS
跨州车牌、IRP 与行驶记录IRP registration and distance records
IRP 的里程申报必须能追溯到每辆车的实际行程，空驶、州内路段和调车同样需要记录。下面用一次加州至邻州的运输，说明司机如何留底、办公室如何汇总。IRP distance reporting must trace back to each vehicle’s actual trips, including empty, intrastate and repositioning movements. A California-to-neighboring-state trip illustrates what the driver keeps and how the office summarizes it.
IRP 的里程申报必须能追溯到每辆车的实际行程，空驶、州内路段和调车同样需要记录。下面用一次加州至邻州的运输，说明司机如何留底、办公室如何汇总。IRP distance reporting must trace back to each vehicle’s actual trips, including empty, intrastate and repositioning movements. A California-to-neighboring-state trip illustrates what the driver keeps and how the office summarizes it.
以加州为基础辖区的 IRP 登记车队；本主题重点是登记资格判断与记录，不代替车牌申请、载重或运营许可核定。California-based IRP registrants; this topic covers eligibility considerations and records, not a complete plate application, weight authorization or operating-permit determination.
先弄清这几条要求Start with these requirements
先确认实际跨州用途Confirm actual interstate use
- 具体要求What the rule requires
- DMV 手册说明，跨州行驶或有可验证跨州意图的商用车辆才符合分摊登记的此项要求；意图要由行驶记录或可验证合同支持。只在加州或另一单一辖区运行的车辆不符合分摊登记条件。不要仅因为想减少车牌费用就按 IRP 申报。The DMV handbook limits apportioned registration to commercial vehicles traveling interstate or with verifiable interstate intent, supported by travel records or contracts. Vehicles operating solely within California or another single jurisdiction are not eligible for apportioned registration. Lower registration cost alone is not an eligibility basis.
Only commercial vehicles that travel interstate or “intended” to travel interstate are eligible for apportioned registration. “Intent” will be established by records of travel and verifiable contracts.
Vehicles traveling solely in California or in another jurisdiction are not eligible for apportioned registration and are subject to 100 percent regular registration fees.
The fact that a vehicle is not used in more than one jurisdiction for the entirety of a registration year and for six additional months gives rise to a presumption that the registrant did not intend to use the vehicle in more than one member jurisdiction.
使用固定来源版次；适用日期与例外以原文及历史沿革为准。Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
每段行程都留得出证据Keep evidence for every movement
- 具体要求What the rule requires
- 非车辆追踪系统产生的行程记录，应包含起止日期、起终点、实际路线、起止里程表读数、总里程、各辖区里程和车辆识别信息。里程不仅是载货和跨州部分，也包括州内、空车、deadhead、bobtail、收费及非收费道路、非公路行驶，以及租给其他承运人期间的相应行驶。Non-vehicle-tracking trip records should show dates, origin and destination, actual route, beginning and ending meter readings, total and jurisdiction distance, and vehicle identification. Accountable distance includes intrastate, empty, deadhead, bobtail, toll and non-toll, off-highway movements and relevant distance while trip-leased to others.
Source records are the documents completed by the driver for each trip made by an apportioned vehicle. The common source records are the driver’s trip sheets, trip reports, trip envelopes, etc. These documents are for recording trip and distance information of individual apportioned vehicles, and help the auditor determine the accuracy and validity of total distance and allocation of in-jurisdiction distance.
The Plan Section 1010 “Contents of Records” in part state “Records containing the following elements shall be accepted by the base jurisdiction as adequate under the Plan Section 1005(a)”:
For records produced by a means other than a vehicle-tracking system:
the beginning and ending dates of the trip to which the records pertain the origin and destination of the trip the route of travel the beginning and ending reading from the odometer, hubodometer, Engine Control Module (ECM), or any similar device for the trip the total distance of the trip the distance traveled in each jurisdiction the vehicle identification number or vehicle unit number
10.030 – ACCOUNTABLE VEHICLE DISTANCE
All movements generated by the power units apportioned in the fleet are accountable distance and must be recorded and reported including:
Interjurisdictional and intrajurisdictional distance Loaded and empty distance Deadhead and/or bobtail distance Toll and non-toll distance Off-highway distance
It also includes distance accrued by apportioned vehicles trip leased to other carriers or individuals.
使用固定来源版次；适用日期与例外以原文及历史沿革为准。Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
原始记录和汇总表一起保存Retain source records with summaries
- 具体要求What the rule requires
- 按车辆、辖区和月份汇总，再形成季度、年度汇总；汇总必须有行程原始记录支持，IFTA 季度燃油税表本身不能代替 IRP 审计汇总。申请所依据的记录保留至登记年度结束后三年；车辆成本及申报／组合总重记录保留至车辆从登记中删除所在年度结束后四年。Prepare vehicle/jurisdiction/month summaries and quarterly and annual totals supported by trip records. IFTA quarterly fuel-tax schedules alone are not acceptable IRP audit summaries. Keep application-supporting records for three years after the registration year closes; vehicle cost and declared or combined gross-weight records for four years after the close of the registration year in which the vehicle was deleted.
Distance RecordsIn accordance with CVC Section 8057(a), any registrant whose application for apportioned registration has been accepted shall preserve all the records on which the application is based for a period of three years after the close of the registration year. Vehicle cost and declared or combined gross weight records shall be retained for four years after the close of the registration year in which the vehicle was deleted.
Cost RecordsIn accordance with CVC Section 8057(a), vehicle cost records must be preserved for four years after the close of the registration year in which the vehicle was deleted.
From the information recorded on the source records, the registrant must prepare and maintain a monthly summary to recap the total distance traveled by each apportioned vehicle in each jurisdiction during the calendar month by fleet, jurisdiction, and equipment number.
To be acceptable for audit, monthly summaries must be fully supported by the source records and reasonably reflect the months in which the trips were made. Monthly summaries must agree with and provide ready support for the quarterly and yearly summaries.
From the monthly summaries, the registrant must prepare and maintain a quarterly summary that recaps, by equipment number, by jurisdiction and by fleet, the total distance traveled in each jurisdiction during each quarter of the registered year.
Preparing quarterly summaries does not relieve the registrant of the responsibility to prepare and maintain monthly summaries in the manner as described in Section 10.045 of the IRP Handbook.
Note that the International Fuel Tax Agreement (IFTA) Quarterly Fuel Use Tax Schedules are not acceptable summaries for IRP audit purposes.
From the monthly or quarterly summaries, the registrant must prepare a yearly summary that recaps the total distance traveled in each member jurisdiction during the reporting period by fleet, month/quarter, and jurisdiction.
使用固定来源版次；适用日期与例外以原文及历史沿革为准。Uses a fixed source edition; check the original and statutory history for operative dates and exceptions.
教学例子WORKED EXAMPLE
有载货里程，却漏了返程空驶Loaded miles recorded, empty return omitted
教学示例：一辆 IRP 车辆完成跨州送货，办公室只有送货单上的里程，没有空驶回程和州界读数。Illustrative example: an IRP vehicle delivers across state lines, but the office has only delivery-ticket mileage, not empty-return distance or jurisdiction records.
补齐实际行程Reconstruct the actual trip
司机提交日期、路线、起止里程表和各辖区里程依据，空驶也纳入；缺失项如实标记，不能凭估计装成原始记录。Supply dates, route, meter readings and jurisdiction-distance support, including the empty return. Mark missing evidence honestly rather than presenting estimates as original records.
核对汇总Reconcile summaries
办公室按车辆和月份核对连续性，再更新季度、年度汇总，并保存核对依据。Reconcile continuity by vehicle and month, then update quarterly and annual summaries with supporting records.
有一张税表不等于有完整里程记录；登记申报要能回到具体车辆和具体行程。A tax form is not a complete mileage trail; registration reporting must trace to the vehicle and trip.
实际工作中，最容易弄错的地方Common mistakes in day-to-day work
常见误会：ELD 上有里程就够了Misconception: any ELD mileage is enough
须确认导出的信息满足 IRP 的记录要求且可按车辆与辖区核对，不能只保存一项总里程。电子追踪记录的专门字段还需按适用 IRP 规则核对。Confirm the export meets IRP record requirements and can be reconciled by vehicle and jurisdiction; one total-mileage figure is insufficient. Check the applicable IRP rules for the specific electronic-tracking fields.
完整原文与来源Full text and sources
官方说明 · 英文OFFICIAL GUIDANCE · ENGLISH
IRP Chapter 10: RecordkeepingIRP Chapter 10: Recordkeeping
官方来源快照；不代表已核对现行汇编及后续修订。请核对来源版本。Official-source snapshot; current consolidated law and subsequent amendments have not been verified.
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依据关联的官方原文及官方项目说明起草。中文和英文解读均为 CTAC AI 辅助工作稿，未经人工审核；教学案例不是实际会员记录。采集日期不是法规生效日期。Drafted from linked official texts and agency guidance. Both language interpretations are CTAC AI-assisted drafts pending human review; examples are illustrative, not member records. Capture dates are not legal effective dates.