2009 Iowa Code
Title 8 - Transportation
Subtitle 3 - Carriers
CHAPTER 326 - REGISTRATION RECIPROCITY
326.19 - RECORDS PRESERVED -- AUDITS.

        326.19  RECORDS PRESERVED -- AUDITS.
         A registrant whose application for apportioned registration has
      been accepted shall preserve the records upon which the registration
      is based for a period of three years after the close of the
      registration year.  Upon request of the department, all fleet owners
      shall make all such records available to the department for audit as
      to accuracy of computation and payment.  An audit shall be conducted
      at the office of the registrant during normal business hours.
      However, if circumstances dictate, the registrant may be required to
      present the records at the office of motor carrier services of the
      department.  If the registrant's operational records are not located
      in the base state and it is necessary for the base state to send
      auditors to the location where the records are normally kept, the
      base state may require the registrant to reimburse the per diem and
      travel expenses incurred by the auditors in performing the audit.
      The department may enter into agreements with authorized agencies or
      other contracting jurisdictions for joint audits of any registrant.
      

         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] 

         Section History: Recent Form

         2002 Acts, ch 1063, §49
         Referred to in § 326.19A