60.44. The trip reports printed by the on-board recording device used alone must be preserved by the holder of an apportioned registration for auditing purposes. The holder must, on the basis of the reports, prepare trip summaries for each road vehicle and for the fleet of road vehicles showing the kilometres travelled in the territory of each administrative authority.
Where the recording device is used in conjunction with an information technology system, the holder of an apportioned registration is required to comply with the requirements set out in the first paragraph unless the system is capable of producing the following reports at the request of a person authorized by the Minister of Revenue:
(1) for each trip, an individual vehicle distance record report that includes the information required by section 60.38.2;
(2) a report indicating when the on-board recording device was last calibrated and the calibration method used;
(3) an exception report identifying all edited data, omissions of required data, system failures, non-continuous life-to-date odometer readings, travel to territories of non-contiguous administrative authorities and trips where the location of the beginning trip is not the location of the previous trip;
(4) a monthly, quarterly, and annual summary of vehicle trips by vehicle number indicating the total distance travelled in the territory of each administrative authority; and
(5) monthly, quarterly, and annual summaries of all trips for each fleet indicating the total distance travelled in the territory of each administrative authority.