Nayarit → Colima · Carretera Federal 15D Tepic-Mazatlán
Coming back from Tepic, Nayarit, to Colima, Colima, the return leg also clocks roughly 349 km (217 miles) typically along Carretera Federal 15D Tepic-Mazatlán, but the traffic picture shifts considerably compared with the outbound segment. Tepic, the capital nayarita y nodo del corredor Mazatlán-Guadalajara, fades behind the wheel while the vehicle pushes back toward Colima, the capital colimense en la falda del Volcán de Fuego, often after a full day of meetings, site visits, or prospecting calls. Plan 3h 53m plus a generous buffer against evening congestion, particularly on Fridays, holiday eves, or after major sporting events. Driver fatigue is the dominant concern returning home; mandatory rest breaks every two hours are non-negotiable. Fuel spend on the return stays near MXN 704.22 for 29.1 liters (7.7 gallons). The corresponding reimbursement on the way back reaches MXN 2268.50 at MXN 6.50/km. Combine both legs on a single Clara receipt to document the full round-trip cleanly, with separate timestamps for transparent audit defense. For the US professional driving the 349 km (217 mi) between Tepic and Colima, reimbursement of MXN 2268.50 stays non-taxable to the employee when the employer follows an accountable plan under Treas. Reg. §1.62-2 and reimburses at or below the IRS standard mileage rate. US employers generally reimburse at the IRS standard mileage rate so the payment stays non-taxable to the employee under Pub. 463. Keep the IRS-compliant expense report (Form 1040 Schedule C, line 9) alongside the fuel receipt from any EIA-tracked retail station network pump used along the leg; Internal Revenue Service (IRS) examiners pull contemporaneous mileage logs first when auditing Schedule C unreimbursed business expenses, and the Tepic→Colima corridor must show date, business purpose, and odometer readings.