Missouri Code of State Regulations › Title 7 - MISSOURI DEPARTMENT OF TRANSPORTATION › Division 10 - Missouri Highways and Transportation Commission › Chapter 25 - Motor Carrier Operations › Section 7 CSR 10-25.080 - Investigation and Audits

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: The amendment revises the publication dates
				  of the International Registration Plan and the International Fuel Tax Agreement
				  documents, both of which are incorporated by reference, and updates the address
				  of IFTA, Inc., the publisher of the IFTA agreement.
(1) The commission may require reports from
				registrants/licensees as may be useful to assist the commission in performance
				of its duties. These reports shall furnish information as may be required by
				the International Registration Plan (IRP), which is incorporated herein by
				reference and made a part of this rule as published by the International
				Registration Plan, Inc., 4196 Merchant Plaza, #225, Lake Ridge, VA 22192,
				effective January 1, 2022; and/or the International Fuel Tax Agreement (IFTA),
				which is incorporated herein by reference and made a part of this rule as
				published by the International Fuel Tax Association, Inc., PO Box 7147, Mesa,
				AZ 85216-7147, revised January 1, 2022; and/or the commission and shall cover
				certain periods and be made at the times the commission may direct. This rule
				does not incorporate any subsequent amendments or additions to the Plan or
				Agreement. These reports shall be in the form prescribed by the commission and
				shall be signed under certification as to the accuracy of the information
				included in such report. The aforementioned signatory shall be a person
				authorized to make such report on behalf of the registrant/licensee, which
				shall include but not be limited to the president, vice-president, secretary,
				or other responsible officer or employee of a corporation or association or by
				a partner or a responsible employee of a partnership.
(2) The commission may investigate and/or
				audit any registrant/licensee. Audits may be performed by the commission in
				other member jurisdictions or the commission may participate in joint audits
				with other member jurisdictions. The commission shall follow the audit
				standards and procedures established in the IFTA and IRP.
(3) Upon completion of any audit, the
				commission's Motor Carrier Services Division (MCS) shall provide notice of the
				audit findings to the registrant/licensee and to all member jurisdictions in
				which the registrant/licensee was apportioned or in which it traveled. Should
				the registrant/licensee have underpaid or overpaid any member jurisdiction in
				which its vehicles were apportioned or in which it traveled, this amount shall
				be netted when computing the results of the audit for refund or billing from
				MCS.
(4) If any registrant/licensee
				shall file any false report or give false information called for, or refuse or
				delay to give information pertinent to the commission in performing its duties,
				the commission shall have power to revoke any or all reciprocity as to the
				registrant/licensee.
*Original authority: 301.275, RSMo 1958; 226.130, RSMo
					 1939, amended 1993, 1995; and 226.008, RSMo 1988, amended 1993,
					 2002.