The fuel and mileage reporting in a lessee-lessor arrangement will be the responsibility of the lessor. In any audit of interstate carriers subsequent to the effective date of this regulation the records of the carrier who acted as the lessor must reveal by accepted trip logs that he has correctly reported the required mileage and fuel usage on any and all trips into Alabama when he was acting as the lessor. (Sections 40-17-18 and 40-17-152) (Effective October 1, 1978)