Section 6-62-47 - Accounting period(a) Any motor carrier that keeps its books on a fiscal year basis shall notify the commission of its accounting period. Otherwise, books of accounts shall be kept on a calendar year basis.(b) Although a motor carrier may keep its books on a fiscal year basis, it shall file its annual financial report on a calendar year basis.[Eff SEP 03 1994 ] (Auth: HRS §§ 271-9, 271-25) (Imp: HRS §§ 271-9, 271-25)