§ 63.152. Audit of records.
(a) General rule. Operational records of a carrier shall be subject to audit by the Department or its agents and shall be made available by the carrier within 30 days of notice from the Commercial Registration Section or its agents. The carrier shall pay a deficiency found due as the result of the audit plus 1% per month assessment calculated from the first day of the audited registration year, plus a 5% additional assessment if the audited assessment is not paid within 30 days of the billing date.
(b) Out-of-State records. If the operational records of a carrier are not located or made available in this Commonwealth, the carrier shall pay the per diem and travel expenses of Department auditors or its agents.
Source The provisions of this § 63.152 adopted April 29, 1983, effective April 30, 1983, 13 Pa.B. 1440; corrected February 24, 1984, effective November 26, 1983, 14 Pa.B. 661; readopted May 6, 1988, effective immediately and applies retroactively to April 30, 1988, 18 Pa.B. 2130; amended January 15, 1993, effective January 16, 1993, 23 Pa.B. 278. Immediately preceding text appears at serial page (127606).
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