PURPOSE: The Missouri Highways and
Transportation Commission is authorized to require reports and perform audits
and investigations of registrants and licensees to assist the commission in the
performance of its duties.
PUBLISHER'S NOTE: The secretary of state has
determined that publication of the entire text of the material that is
incorporated by reference as a portion of this rule would be unduly cumbersome
or expensive. This material as incorporated by reference in this rule shall be
maintained by the agency at its headquarters and shall be made available to the
public for inspection and copying at no more than the actual cost of
reproduction. This note applies only to the reference material. The entire text
of the rule is printed here.
(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.
