- 1. Method of Keeping Books. Each motor carrier operating under a Certificate shall keep its books on the basis of an accounting year of twelve months ending on the thirty-first day of December in each year.
- 2. Records Retention. All records shall be maintained for at least three years.
- 3. Manifest. Class C Taxi certificate holders are required to retain all manifests for a consecutive 12-month period.
HISTORY: Amended by State Register Volume 12, Issue No. 5, eff May 27, 1988; State Register Volume 19, Issue No. 5, eff May 26, 1995; State Register Volume 22, Issue No. 6, Part 3, eff June 26, 1998; State Register Volume 32, Issue No. 5, eff May 23, 2008; SCSR 49-5 Doc. No. 5242, eff May 23, 2025.