法规速查Regulation Navigator
先看懂要求，再查清依据。Understand the rule. Find its source.
部分资料含历史版本或来源限制。收录日期不代表现行性已复核；请先核对每项官方来源、版本和适用范围。Some records contain historical versions or source limitations. Capture dates do not establish a review of current requirements; check each official source, edition and scope before use.
法规索引Regulation index
按中文名称了解每条管什么，再展开查看解读与官方原文。Browse by subject, then expand an entry for available explanations and official text.
IRP Chapter 10: RecordkeepingIRP Chapter 10: Recordkeeping
适用于以加州为基础辖区的 IRP 登记车队，重点介绍登记资格与行驶记录。车牌申请、载重和运营许可仍须按各自要求办理。California-based IRP registrants; this topic covers eligibility considerations and records, not a complete plate application, weight authorization or operating-permit determination.
登记须有实际跨州用途或可验证的跨州计划Confirm actual interstate use
- 具体要求What the rule requires
- DMV 手册要求，车辆须实际跨州行驶，或有可验证的跨州运营意图，才能满足这项分摊登记条件。运营意图须有行驶记录或可验证的合同支持。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；希望降低车牌费用，本身不是申请依据。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.
每段行程都要留下记录Keep evidence for every movement
- 具体要求What the rule requires
- 非车辆追踪系统生成的行程记录，应包括起止日期、起终点、实际路线、起止里程表读数、总里程、各辖区里程及车辆识别信息。应记录的里程除载货和跨州部分外，还包括州内、空车、deadhead、bobtail、收费和非收费道路、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
- 行程须按车辆、辖区和月份汇总，再编制季度与年度汇总，并保留原始记录作为依据。IFTA 季度燃油税表本身不足以代替 IRP 审计汇总。申请所依据的记录须保存至登记年度结束后三年；车辆成本及申报／组合总重记录，则须保存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.
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.
中文为 CTAC 白话说明，不是官方译文，也不构成个案法律意见。请先核对适用范围、来源版本与最新官方通知。CTAC plain-language explanations are not official translations or case-specific legal advice. Check scope, source editions and current official notices.