Mo. Code Regs. tit. 7 § 10-25.080
Current through Register Vol. 49, No. 23, December 2, 2024
Section 7 CSR 10-25.080 - Investigation and AuditsPURPOSE: 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. AUTHORITY: sections 226.130 and 301.275, RSMo 2000 and 226.008, RSMo Supp. 2007.* This rule originally filed as 12 CSR 20-5.010. Original rule filed July 22, 1965, effective Aug. 1, 1965. Amended: Filed Oct. 28, 1974, effective Nov. 7, 1974. Amended: Filed Oct. 15, 1986, effective Jan. 30, 1987. Amended: Filed Sept. 8, 1989, effective Jan. 26, 1990. Moved to 7 CSR 10-25.080 and amended: Filed Aug. 9, 2007, effective July 1, 2008. Amended by Missouri Register June 15, 2017/Volume 42, Number 12, effective 7/31/2017Amended by Missouri Register December 15, 2022/Volume 47, Number 24, effective 1/29/2023*Original authority: 301.275, RSMo 1958; 226.130, RSMo 1939, amended 1993, 1995; and 226.008, RSMo 1988, amended 1993, 2002.