326.19  Records preserved.

Any owner complying with and granted proportional registration privileges shall preserve the records upon which applications are made for a period of four full years following the year for which the application was made. Upon request of the department, all fleet owners shall make all such records available to the department at the office of the director for audit as to accuracy of computation and payment. If the owner does not produce such records when so requested, the owner shall pay the costs of an audit by a duly appointed representative of the department at the home office of the owner. The department may enter into agreements with authorized agencies or other contracting states for joint audits of any such owner.

Section History: Early form

  [S13, § 1571-m16; C24, 27, 31, 35, § 4866; C39, § 5003.04; C46, 50, 54, 58, § 321.56; C62, 66, § 326.4; C71, 73, 75, 77, 79, 81, § 326.19]

Internal References

  Referred to in § 326.19A

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