The base jurisdiction shall require a registrant to preserve the records on which theregistrant’s application is based for a period of three years after the close of theregistration year. The registrant shall be required to make the records available to thebase jurisdiction at its request.
A registrant’s distance accounting system must consistently reflect the informationrequired under the Audit Procedures Manual, Section 400, Registrant Responsibilities,necessary to evaluate vehicle movement and therefore substantiate the application filing.The source documents must contain necessary details to trace vehicle movement.
Additionally, a distance accounting system should be summarized by unit and by jurisdiction.
Section 1501 incorporated March 30, 2002; Ballot 1.7.254. Effective October 1, 2002
If a registrant fails to maintain records, or after 30 days from receiving written notice, fails to make records available to the member jurisdiction, the member jurisdiction may impose an assessment. The assessment must be based on the member jurisdiction’s estimate of true liability established from:
1. information the registrant furnished;
2. information the member jurisdiction gathered;
3. information relative to other similar registrants based in the jurisdiction; or
4. any other information available to the member jurisdiction.
On-board recording devices may (at the registrant’s option ) be used in lieu of or in addition to handwritten trip reports for apportioned registration record keeping purposes.
If a registrant exercises this option, any device or electronic system used in conjunction with a device shall meet the requirements identified in the Audit Procedures Manual.
Other equipment monitoring devices, such as those which transmit or may be interrogated as to vehicle location or travel, may (at the registrant’s option ) be used to supplement or verify handwritten or electronically-generated trip reports.
