- (1) States may audit any carrier that is subject to UCR registration requirements.
- (2) States will audit 100% of the carriers based within their state that have “retreated” from fee brackets B5 and B6 90 days after the end of the year of the registration (March 31) for the UCR registration year.
- (3) States will audit 3% of the carriers based within their state that have “retreated” from Fee Brackets B2,B3, and B4 90 days after the end of the year of registration (March 31) for the UCR registration year. The 3% requirement pertains to the total number of the “retreating” carriers in Fee Brackets B2-B4, and not to each individual Fee Bracket.
- (4) Registrants underpaying UCR fees for one or more registration years (as required by the Motor Carrier Record Keeping requirement) shall pay the difference. This section does not prohibit states from assessing fines or penalties in addition to the UCR fees.
- (5) States shall send a report to the Chairman of the Audit Subcommittee by June 1 each year to indicate the number of audits and the findings in each bracket.
- (6) Beginning with the 2017 registration year states will be required to use the approved Audit Matrix form.