Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 165. Corporation Commission |
Chapter 30. Motor Carriers, Private Carriers and Transportation Network Companies |
Subchapter 21. International Fuel Tax Agreement |
SECTION 165:30-21-20. Audits
Latest version.
- (a) If operational records are not maintained at a location within the State of Oklahoma and cannot be made available for audit at a location within Oklahoma, the licensee may be required to reimburse the Corporation Commission, for expenses incurred for performance of an audit at a location outside Oklahoma.(b) Licensees selected for audit whose fleet size exceeds two hundred (200) vehicles are required to submit detailed records in the electronic format established by the Commission in order to conduct an audit.