Illinois Administrative Code › Title 92 - TRANSPORTATION › Part 1003 - COLLECTION OF FEES › Section 1003.40 - Audits for Truck License Fees

Current through Register Vol. 48, No. 28, July 12, 2024
a) All licensees selected by the Department
			 of Accounting Revenue for auditing shall be notified by letter sent by regular
			 mail of the purpose of the audit, the date and location of the audit, the years
			 of licensing to be examined, the records required to be provided for the
			 auditor, and the consequences of non-appearance for the audit (to include
			 assessments at 100% of miles run), suspension of all registration plates and
			 stickers, and collection action filed by the Attorney General of Illinois in
			 the Circuit Court of venue.
b) The
			 provisions of Section 2-124 of the Act shall apply to all audits.
c) Illinois based truck licensees shall
			 produce their records and be audited at the Chicago or Springfield, Illinois,
			 offices of the Department of Accounting Revenue. Illinois based truck licensees
			 who fail to appear for a scheduled audit meeting, and who request another
			 appointment for auditing shall report to the Chicago or Springfield offices,
			 whichever is closest to the licensee's office. Requests for reaudits for which
			 100% assessments have been applied must be submitted to the Department of
			 Accounting Revenue before the 30 day notice provided for in Section 2-124(h)
			 and (j) of the Act has expired.
d)
			 No costs shall be assessed against a licensee for audits conducted at Secretary
			 of State offices, as provided in Section 2-124(d) of the Act.
e) For Illinois based International
			 Registration Plan (I.R.P.) audits conducted within the State of Illinois except
			 as subsection (d) above, an audit fee of $100 per day or $50 per half day per
			 auditor shall be assessed if an assessment is found to be due and owing the
			 State of Illinois or any I.R.P. jurisdiction. In the case of an audit of an
			 Illinois based International Registration Plan licensee that takes place
			 outside the State of Illinois, transportation costs incurred, such as:
			 airplane, automobile, train, car rental, taxi, etc., shall be assessed in
			 addition to the audit fee of $100 per day or $50 per half day per auditor, and
			 will be assessed regardless of the amount of the assessment or if any
			 assessment is made. The cost of personal or state owned automobile usage shall
			 be equivalent to the reimbursement mileage rate as provided by the State of
			 Illinois travel rules (80 Ill. Adm. Code 3000). If more than one licensee is
			 audited on a single trip, the transportation costs shall be apportioned between
			 the companies based on the amount of time spent at each company.
f) For audits of non-Illinois based licensees
			 that take place within the State of Illinois except as subsection (d) above, an
			 audit fee of $100 per day or $50 per half day per auditor shall be assessed if
			 any assessment is found to be due and owing the State of Illinois. In the case
			 of an audit of a non-Illinois based licensee that takes place outside the State
			 of Illinois, transportation costs incurred such as: airplane, automobile,
			 train, car rental, taxi, etc., shall be assessed in addition to the audit fee
			 of $100 per day or $50 per half day per auditor if an assessment is found to be
			 due and owing the State of Illinois. The cost of personal or state owned
			 automobile usage shall be equivalent to the reimbursement mileage rate as
			 provided by the State of Illinois travel rules (80 Ill. Adm. Code 3000). If
			 more than the licensee is audited on a single trip, the transportation costs
			 shall be apportioned between the companies based on the amount of time spent at
			 each company.
g) No charge shall be
			 assessed for an auditor trainee being trained on the job by an auditor. If an
			 auditor trainee performs an audit, the audit fee of $100 per day or $50 per
			 half day per auditor shall be assessed.
h) A notice of any deficit and the amount of
			 money owed to the Secretary of State shall be sent by regular mail to the truck
			 licensee. Payment is due within 30 calendar days after the date of the written
			 notice or the registration plates shall be suspended, unless a hearing is
			 requested, in accordance with Section 2-124(i) of the Act.
i) The rules at 92 Ill. Adm. Code
			 1001.Subpart A shall apply to any hearing requested by a truck licensee
			 pursuant to Section 2-124(j) of the Act.