Sec. 28.7. Required records, audit procedures and refunds

(a) General.

IRP registrants in this State must maintain records on which the registration application is based. Such records must be maintained through three succeeding mileage reporting periods. The department may perform an audit of such records at any time. Advance notice will be given by the department and the audit will be conducted during normal business hours. If such records are not available in New York and auditors must be sent elsewhere, the registrant may be required to reimburse all travel expenses incurred in the performance of the audit. Upon completion of an audit the carrier will be billed for any deficiency in fees due and owing to this State or notified of any overpayment of fees as determined by the audit. Although other member jurisdictions will be notified of inaccuracies found by this department's auditors, it is the responsibility of each jurisdiction to bill such registrant for any deficiencies or to provide refund procedures for any additional amounts which may have been paid. No deficiency assessment or credit claim may be made for any period for which records are no longer required to be kept. Failure to maintain adequate records for vehicles registered in the registrant's fleet during the reporting period may subject the registrant to full fee assessment for each vehicle unless satisfactory evidence of nonuse is presented.

(b) Required documents.

Records which must be kept by the registrant include driver’s daily logs, and/or other daily trip record. In addition, monthly, quarterly and yearly mileage summaries prepared from the daily trip records must be maintained. Summary miles must be broken down by vehicle, state and fleet. A trip record must contain the following information:

(1) trip date (starting and ending);

(2) trip origin and all destinations in “city, state” format;

(3) major routes traveled;

(4) total trip miles;

(5) mileage by jurisdictions;

(6) vehicle unit number or vehicle identification number (VIN);

(7) vehicle fleet number (if more than one fleet);

(8) registrant's name;

(9) beginning and ending distance meter readings (i.e., odometer, hubometer);

(10) driver's name and/or signature.

The registrant must retain all records set forth in this subdivision for a period of at least six years.

(c) [Reserved]

(d) Audit results.

Results of audits will be distributed to the registrant and to the other IRP jurisdictions the registrant was authorized to travel in. If the audit results in a net amount due to the registrant, the net amount will automatically be refunded to the registrant. If the audit results in a net amount owed by the registrant, the registrant must pay the amount owned before processing any other IRP transactions.

(e) Jurisdictional fee changes.

Changes to jurisdictional fees due to audit results will be distributed or collected from other IRP jurisdictions using the IRP clearinghouse.