If trucks with a tank capacity of 60 gallons or more and which do not travel interstate are included in the computations, then determine whether their inclusion affects the average miles per gallon computations. If these trucks are the same make and horsepower as those which travel interstate, they need not be deleted. However, if, for instance, they are bobtail and the interstate trucks are tractors, then the interstate bobtails would need to be deleted. Evaluate the internal controls. MPG figures are affected by many factors, including age and type of equipment, load carried, and driver techniques.
Consistency is the key in determining accuracy of reported figures.
This is sometimes occurs during a fuel crisis. The PTO allowance must be limited to the fuel used in Texas in these trucks. However, the taxpayer may also have operated PTO interstate trucks. The report is not designed to handle this situation, and a separate calculation must be made. Generally, an examination of an interstate trucker's reporting procedure is sufficient.