1. The department may assess a penalty in an amount equal to twenty percent of the apportioned fees if an audit conducted pursuant to the international registration plan confirms that the registrant has failed to maintain operational records on all of the following:

 a. Verification of distance for the preceding year.
 b. Reciprocity agreements to which the department may be a party.

Terms Used In Iowa Code 326.19A

  • Audit: means the physical examination of a registrant's operational records, including source documents, to verify the distances reported in the registrant's application for apportioned registration and the accuracy of the registrant's record-keeping system for its fleet. See Iowa Code 326.3
  • Department: means the department of transportation. See Iowa Code 326.2
  • Department: means the state department of transportation. See Iowa Code 321H.2
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Operational records: means source documents that evidence distance traveled by a fleet in each member jurisdiction, such as fuel reports, trip sheets, and driver logs, including those which may be generated through on-board devices and maintained electronically, as required by the audit procedures manual. See Iowa Code 326.3
  • plan: means the registration reciprocity agreement among states of the United States, the District of Columbia, and provinces of Canada providing for payment of apportionable fees on the basis of total distance operated in all jurisdictions, in effect on January 1, 2011, or as later amended, published by international registration plan, inc. See Iowa Code 326.2
  • Registrant: means a person in whose name a properly registered vehicle is registered. See Iowa Code 326.3
  • year: means twelve consecutive months. See Iowa Code 4.1
 2. The department shall adopt rules specifying the records and other information required for an audit under the international registration plan.
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