S.C. Code Regs. 103-230. Accounting

1. Method of Keeping Books. Each motor carrier operating under a Certificate shall keep its books on the basis of an accounting year of twelve months ending on the thirty-first day of December in each year. 2. Records Retention. All records shall be maintained for at least three years. 3. Manifest. Class C Taxi certificate holders are required to retain all manifests for a consecutive 12-month period.