Opinion ID: 2009615
Heading Depth: 1
Heading Rank: 8

Heading: ifta assessment

Text: [4] Anderson claimed a tax-paid credit on its IFTA return for diesel purchases on which Anderson had already paid fuel tax. The DMV disallowed many credits, claiming Anderson's records were insufficient to prove the gallons Anderson reported on its return. Anderson argues the DMV improperly disallowed the credit. To resolve this issue, we review Nebraska statutes [5] and regulations [6] and the IFTA governing documents, which include the articles of agreement, procedures manual, and audit manual. The record contains copies of the IFTA governing documents. The copies show that some provisions, including provisions on which we rely, were revised after the relevant audit periods. The copies contain the provisions as revised and do not include the prerevision language. Because these copies were included in the record, we assume the parties intended for us to rely on the text therein, including the revisions. Section R700 of the articles of agreement requires that licensees maintain records to substantiate information reported on their IFTA tax returns. The audit manual's § A550.200 further provides, When tax paid fuel documentation is unavailable, all claims for tax paid fuel will be disallowed. So, to decide whether the DMV properly disallowed the tax paid fuel credits, we must determine whether the tax paid fuel documentation [was] unavailable. And to determine whether the documentation was unavailable, we must first decide what documents were required. Sections R700 and R1010.200 of the articles direct us to the procedures manual for the specific recordkeeping requirements. The procedures manual's § P560 establishes the recordkeeping requirements for tax-paid retail purchases: .100 Retail purchases must be supported by a receipt or invoice.... .200 Receipts for retail fuel purchases must identify the vehicle by the plate or unit number or other licensee identifier, as distance traveled and fuel consumption may be reported only for vehicles identified as part of the licensee's operation. .300 An acceptable receipt or invoice must include, but shall not be limited to, the following: .005 Date of purchase; .010 Seller's name and address; .015 Number of gallons or liters purchased; .020 Fuel type; .025 Price per gallon or liter or total amount of sale; .030 Unit numbers; and .035 Purchaser's name.... (Emphasis supplied.) For our analysis, we will focus on the item in subsection.300.030unit numbers. After auditing Anderson's records, the DMV allowed tax-paid credit for purchases documented by receipts listing a unit number for the truck being fueled. But many receipts Anderson supplied for the audit did not include the unit number. The DMV claimed that without a unit number, it could not verify that Anderson put the fuel in an IFTA-qualified vehicle. So, the DMV disallowed tax-paid credit when the receipts did not include a unit number. Anderson does not dispute that many receipts were missing unit numbers. Instead, Anderson contends that unit numbers were unnecessary. Anderson argues that the IFTA procedures manual does not require unit numbers. Anderson also argues that the Nebraska IFTA regulations do not require unit numbers. As discussed below, we conclude that the district court did not err in its findings.