Fuel records supporting IFTA quarterly fuel use tax returns must be kept by carriers for:

In general, if you operate a commercial vehicle in interstate commerce, it must be registered under the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA). These programs collect and distribute vehicle registration fees and fuel taxes based on what jurisdictions you drive in and for how long. Mileage and fuel records supporting IFTA quarterly fuel tax returns must be retained by carriers for four years.