Overview #

Bulk fuel refers to fuel purchased and stored in company-owned tanks rather than purchased directly at retail fueling locations.

Required Records #

Carriers should maintain:

• Bulk fuel purchase invoices
• Storage records
• Inventory records
• Withdrawal logs
• Vehicle fueling records

Reporting Requirements #

Only fuel placed into qualified vehicles may generally be claimed for IFTA credit.

Audit Considerations #

Bulk fuel programs often receive additional scrutiny during audits.