Okla. Admin. Code § 165:30-21-19

Current through Vol. 42, No. 3, October 15, 2024

Section 165:30-21-19 - Maintenance and availability of operational records

(a) An IFTA licensee shall retain the records of its operations to which IFTA reporting requirements apply for a period of four (4) years following the date the IFTA tax return for such operations was due or was filed, whichever is later, plus any period covered by waivers or jeopardy assessments. Failure to maintain the required records may result in an assessment in accordance with the IFTA Procedures Manual.

(b) Failure to make records available upon proper request shall result in an assessment in accordance with the IFTA Procedures Manual.

(c) Failure to maintain or make records available may also subject the licensee to revocation of its IFTA license or denial of the issuance of a license.

Okla. Admin. Code § 165:30-21-19

Adopted by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017