Investigation and Audits

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. AUTHORITY: sections 226.008, 226.130, and 301.275, RSMo 2016.* 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: Filed Oct. 14, 2016, effective July 30, 2017. Amended: Filed June 3, 2022, effective Jan. 30, 2023. *Original authority: 226.008, RSMo 2002, amended 2014; 226.130, RSMo 1939, amended 1993, 1995; and 301.275, RSMo 1958.