Some SCDMV branches may be operating with delayed openings or be closed due to Hurricane Ian. SCDMV offices follow the direction of counties during inclement weather.SC Emergency Management County Delays/Closures
Under the provisions of the International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA), South Carolina is required to conduct audits on motor carriers that claim this state as their base to ensure compliance with the terms of the IFTA Audit Manual and the IRP Audit Procedures Manual. Audits will be performed during normal business hours and, to the extent possible, notification will be given in advance. For more information, please contact Motor Carrier Services Audit at 803-896-2680 or MCSHQ@scdmv.net.
All Lease agreements pertaining to the audit period(s) must be maintained and presented upon audit.
Acceptable Source Documents
Individual Vehicle Distance Record
You are responsible for maintaining records of all operations of qualified/apportioned motor vehicles. An acceptable source document used to verify fleet operations is through the use of an Individual Vehicle Distance Record (IVDR). A standardized IVDR is suggested and encouraged, but not required. At a minimum, an IVDR must contain all of the following information:
Global Positioning System (GPS)
For records produced wholly or partly by a vehicle-tracking system, including a system based on a global positioning system (GPS) :
Note: Summaries must be made available for audit upon due notice and demand by the base jurisdiction
You must maintain complete records of all fuel purchases. Separate totals must be compiled for each fuel type. Fuel purchased as storage fuel or over the road purchases are to be accounted for separately. Fuel records must contain all of the following information:
Acceptable fuel receipts include an invoice, a credit card receipt, or verifiable microfilm/microfiche of same. The SCDMV will not accept receipts that contain alterations or erasures.
Bulk Fuel Storage
If you maintain a bulk fuel storage facility, you may receive credit for tax previously paid on fuel withdrawn from that facility if the following records are maintained:
If you maintain a bulk fuel storage facility you must maintain bulk fuel storage reconciliation records. Records should be separate for retail purchases and bulk storage withdrawals.
Record Retention Period
Under the provisions of IFTA and IRP, operations records must be maintained for five years.
Records Not Maintained in SC
In the event the motor carriers’ operational records are not located in South Carolina and it becomes necessary for auditors to travel to the place where such records are normally kept, the motor carrier is responsible for all expenses incurred during the audit, including travel and per diem, and must promptly reimburse the SCDMV for those expenses.
You may appeal any action or audit finding by submitting a written request for an administrative hearing within 30 days of receipt of the original notice of assessment. If the hearing is not requested within 30 days, the action or audit finding is final.
The SCDMV will notify the licensee in writing of the findings and rulings of the appeal.
If you need assistance establishing a distance/fuel record keeping system or providing an evaluation of your existing record keeping system, contact the office below:
Motor Carrier Services/Compliance Unit
PO Box 1498
Blythewood, SC 29016-0027