4 CCR 723-2-2803 - Audit of 9-8-8 Originating Service Providers Regarding 9-8-8 Surcharge Practices
(a) The Commission may conduct an audit of a
9-8-8 originating service provider's books and records regarding the collection
and remittance of the 9-8-8 surcharge.
(I)
All expenses related to audits initiated by the Commission shall be paid for by
the Commission from the administrative retention fund as authorized by ยง
40-17.5-102(3)(c)(II),
C.R.S.
(II)9-8-8 originating
service providers shall make relevant records available to auditors at no
charge.
(III) Audits shall be
limited to the collection and remittance of the 9-8-8 surcharge. However,
audits regarding the collection and remittance of 9-8-8 surcharges may be
conducted concurrently with audits regarding the collection and remittance of
9-1-1 surcharges, emergency telephone charges, and telecommunications relay
service surcharges.
(IV) Any
delinquent remittance of 9-8-8 surcharges received by the Commission, including
penalties and interest, shall be deposited into the 9-8-8 receipt account and
transferred to the 9-8-8 surcharge trust cash fund, less allowable
administrative expenses, as prescribed in rule 2802.
(b)9-8-8 originating service providers shall
maintain a record of the amount of each 9-8-8 surcharge collected and remitted
by service user address for three years after the time that it was
remitted.
(c) If a 9-8-8
originating service provider fails to file a combined Colorado
telecommunications surcharge remittance form and remit 9-8-8 surcharges in a
timely manner, the Commission may assess the 9-8-8 originating service provider
for the delinquent remittance in the following manner.
(I) The Commission shall estimate delinquent
remittance based on available information.
(II) The Commission shall issue a notice of
assessment to the 9-8-8 originating service provider within three years of the
original due date of the remittance, unless the three-year period is extended,
in writing, in accordance with this rule.
(III) Before the expiration of the three-year
period, the Commission and the 9-8-8 originating service provider may extend
the period for assessment by agreement, in writing. The period agreed upon may
be extended by subsequent agreements in writing made before the expiration of
the period previously agreed upon. Any party seeking extension from the
Commission shall do so by filing a petition.
(IV) The Commission shall impose an
additional 15 percent penalty in addition to the estimated amount of the
delinquent remittance.
(V) The
Commission shall assess an additional one percent interest monthly, assessed
against the original principal owed, from the original due date until the
delinquent remittance has been paid by the 9-8-8 originating service
provider.
(VI) If the assessment
was properly noticed within three years of the original due date of the
remittance, or prior to the expiration of the period of time agreed to by the
Commission and 9-8-8 originating service provider in writing, the Commission
may file a lien, issue a distraint warrant, institute a suit for collection, or
take other action to collect the amount up to one year after the expiration of
said time period.
Notes
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