La. Admin. Code tit. 55 § III-1619
Current through Register Vol. 50, No. 11, November 20, 2024
A. A public tag agent will be audited on a biennial basis.B. PTA may also be audited on an as needed basis or when additional services are requested by the PTA prior to a biennial audit being conducted.C. A final audit with an error rate greater than or equal to 20 percent will disqualify a PTA from opening additional locations or making application for additional services. The Commissioner or their designee may, after review or the audit findings provisionally authorize additional locations or services until the next audit.D. A PTA final audit with an error rate equal to or greater than 30 percent or who through audit have been determine to have made substantial errors resulting in incorrect taxes being collected, improper issuance of title or registration or unauthorized modification to vehicle or drivers records may be required to attend re-training. PTA shall have ninety days following receipt of the final audit report to correct all audit findings.E. PTA is responsible for payment of taxes and fees due to the State for any underpayments identified in the audit.F. Failure to remit payment within 90 days will result in a claim being filed against the PTA bond.G. The department may suspend PTAs connectivity to the department, non-renew or terminate a PTA's contract based on audit performance or failure to comply with audit findings or fail to complete re-training if required to do so by the department.La. Admin. Code tit. 55, § III-1619
Promulgated by the Department of Public Safety and Corrections, Office of Motor Vehicles, LR 25:2417 (December 1999), amended LR 27:1927 (November 2001), repromulgated LR 49332 (2/1/2023), Amended LR 491125 (6/1/2023).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:532.1.