Iowa Code § 326.19A
Failure to maintain operational records — penalty
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2014
As of January 1, 2012
1. The department may assess a penalty in an amount equal to twenty percent of the amount calculated under section 326.6, subsection 2, paragraph “b”, if the audit of the apportioned fleet owner under section 326.19 confirms that the fleet owner has failed to maintain records on all of the following:
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 miles for the preceding year.
a. Verification of distance for the preceding year.
b. Jurisdictional percentages claimed pursuant to section 326.6, subsection 1.
b. Reciprocity agreements to which the department may be a party.
2. The department shall adopt rules specifying the records and other information required for an audit under section 326.19.
2. The department shall adopt rules specifying the records and other information required for an audit under the international registration plan.
92 Acts, ch 1100, §7; 2010 Acts, ch 1061, §180
92 Acts, ch 1100, §7; 2010 Acts, ch 1061, §180; 2012 Acts, ch 1093, §27
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.