.04 Records.

A. Every motor carrier required to register and report to the Comptroller shall keep satisfactory records of:

(1) The miles traveled in all operations within:

(a) Maryland, and

(b) Each other jurisdiction; and

(2) The fuel purchased within:

(a) Maryland, and

(b) Each other jurisdiction where the fuel is used in qualified motor vehicles.

B. Miles traveled, fuel purchased, and fuel use records shall distinguish the operation of vehicles not subject to the IFTA from those vehicles subject to the IFTA.

C. Records maintained on fuel purchases and use shall be identified as to type of fuel used.