Nayarit → Colima · Carretera Federal 15D Tepic-Mazatlán
Before turning the key for Manzanillo, Colima, on the homeward run from Tepic, Nayarit, do a quick inventory sweep of onboard equipment: proposal binder, undelivered promotional items, and visitor badge should each go into a separate compartment so nothing slides into the footwell during a sharp brake. Carretera Federal 15D Tepic-Mazatlán accepts the 340 km (211 miles) of the return in roughly 3h 47m. Pulling out of Tepic (the capital nayarita y nodo del corredor Mazatlán-Guadalajara), the road eventually puts the driver back in front of the urban skyline of Manzanillo (the principal puerto de carga contenerizada del Pacífico mexicano). Refueling sits near MXN 684.86 for the same 28.3 liters (7.5 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 2210.00 into the driver's wallet. Snap the closing odometer with the phone camera and attach it directly to the Clara receipt — internal controls accept photographic evidence without a supplementary spreadsheet. For the US professional driving the 340 km (211 mi) between Tepic and Manzanillo, reimbursement of MXN 2210.00 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→Manzanillo corridor must show date, business purpose, and odometer readings.