§ 20‑91. Audit ofvehicle registrations under the International Registration Plan.
(a) Repealed by SessionLaws 1995 (Regular Session, 1996), c. 756, s. 9.
(b) The Department ofRevenue may audit a person who registers or is required to register a vehicleunder the International Registration Plan to determine if the person has paidthe registration fees due under this Article. A person who registers a vehicleunder the International Registration Plan must keep any records used todetermine the information when registering the vehicle. The records must bekept for three years after the date of the registration to which the recordsapply. The Department of Revenue may examine these records during businesshours. If the records are not located in North Carolina and an auditor musttravel to the location of the records, the registrant shall reimburse NorthCarolina for per diem and travel expense incurred in the performance of theaudit. If more than one registrant is audited on the same out‑of‑statetrip, the per diem and travel expense may be prorated.
The Secretary of Revenue mayenter into reciprocal audit agreements with other agencies of this State oragencies of another jurisdiction for the purpose of conducting joint audits ofany registrant subject to audit under this section.
(c) If an audit isconducted and it becomes necessary to assess the registrant for deficiencies inregistration fees or taxes due based on the audit, the assessment will bedetermined based on the schedule of rates prescribed for that registrationyear, adding thereto and as a part thereof an amount equal to five percent (5%)of the tax to be collected. If, during an audit, it is determined that:
(1) A registrant failedor refused to make acceptable records available for audit as provided by law;or
(2) A registrantmisrepresented, falsified or concealed records, then all plates and cab cardsshall be deemed to have been issued erroneously and are subject tocancellation. The Commissioner, based on information provided by the Departmentof Revenue audit, may assess the registrant for an additional percentage up toone hundred percent (100%) North Carolina registration fees at the rateprescribed for that registration year, adding thereto and as a part thereof anamount equal to five percent (5%) of the tax to be collected. The Commissionermay cancel all registration and reciprocal privileges.
As a result of an audit, noassessment shall be issued and no claim for refund shall be allowed which is inan amount of less than ten dollars ($10.00).
The results of any auditconducted under this section shall be provided to the Division. The notice ofany assessments shall be sent by the Division to the registrant by registeredor certified mail at the address of the registrant as it appears in the recordsof the Division of Motor Vehicles in Raleigh. The notice, when sent inaccordance with the requirements indicated above, will be sufficient regardlessof whether or not it was ever received.
The failure of any registrantto pay any additional registration fees or tax within 30 days after the billingdate, shall constitute cause for revocation of registration license plates, cabcards and reciprocal privileges, or shall constitute cause for the denial ofregistration of a vehicle registered through the International RegistrationPlan or a vehicle no longer registered through the International RegistrationPlan.
(d) Repealed by SessionLaws 1995 (Regular Session, 1996), c. 756, s. 9. (1937, c. 407, s. 55; 1939,c. 275; 1941, c. 36; 1943, c. 726; 1945, c. 575, s. 3; 1947, c. 914, s. 2;1951, c. 190, s. 1; c. 819, s. 1; 1955, c. 1313, s. 2; 1967, c. 1079, s. 2;1975, c. 716, s. 5; c. 767, s. 3; 1981, c. 859, s. 78; c. 976, s. 9; c. 1127,s. 53; 1995 (Reg. Sess., 1996), c. 756, s. 9; 2005‑435, s. 22; 2007‑164,s. 7; 2007‑484, s. 41.5.)
§ 20‑91. Audit ofvehicle registrations under the International Registration Plan.
(a) Repealed by SessionLaws 1995 (Regular Session, 1996), c. 756, s. 9.
(b) The Department ofRevenue may audit a person who registers or is required to register a vehicleunder the International Registration Plan to determine if the person has paidthe registration fees due under this Article. A person who registers a vehicleunder the International Registration Plan must keep any records used todetermine the information when registering the vehicle. The records must bekept for three years after the date of the registration to which the recordsapply. The Department of Revenue may examine these records during businesshours. If the records are not located in North Carolina and an auditor musttravel to the location of the records, the registrant shall reimburse NorthCarolina for per diem and travel expense incurred in the performance of theaudit. If more than one registrant is audited on the same out‑of‑statetrip, the per diem and travel expense may be prorated.
The Secretary of Revenue mayenter into reciprocal audit agreements with other agencies of this State oragencies of another jurisdiction for the purpose of conducting joint audits ofany registrant subject to audit under this section.
(c) If an audit isconducted and it becomes necessary to assess the registrant for deficiencies inregistration fees or taxes due based on the audit, the assessment will bedetermined based on the schedule of rates prescribed for that registrationyear, adding thereto and as a part thereof an amount equal to five percent (5%)of the tax to be collected. If, during an audit, it is determined that:
(1) A registrant failedor refused to make acceptable records available for audit as provided by law;or
(2) A registrantmisrepresented, falsified or concealed records, then all plates and cab cardsshall be deemed to have been issued erroneously and are subject tocancellation. The Commissioner, based on information provided by the Departmentof Revenue audit, may assess the registrant for an additional percentage up toone hundred percent (100%) North Carolina registration fees at the rateprescribed for that registration year, adding thereto and as a part thereof anamount equal to five percent (5%) of the tax to be collected. The Commissionermay cancel all registration and reciprocal privileges.
As a result of an audit, noassessment shall be issued and no claim for refund shall be allowed which is inan amount of less than ten dollars ($10.00).
The results of any auditconducted under this section shall be provided to the Division. The notice ofany assessments shall be sent by the Division to the registrant by registeredor certified mail at the address of the registrant as it appears in the recordsof the Division of Motor Vehicles in Raleigh. The notice, when sent inaccordance with the requirements indicated above, will be sufficient regardlessof whether or not it was ever received.
The failure of any registrantto pay any additional registration fees or tax within 30 days after the billingdate, shall constitute cause for revocation of registration license plates, cabcards and reciprocal privileges, or shall constitute cause for the denial ofregistration of a vehicle registered through the International RegistrationPlan or a vehicle no longer registered through the International RegistrationPlan.
(d) Repealed by SessionLaws 1995 (Regular Session, 1996), c. 756, s. 9. (1937, c. 407, s. 55; 1939,c. 275; 1941, c. 36; 1943, c. 726; 1945, c. 575, s. 3; 1947, c. 914, s. 2;1951, c. 190, s. 1; c. 819, s. 1; 1955, c. 1313, s. 2; 1967, c. 1079, s. 2;1975, c. 716, s. 5; c. 767, s. 3; 1981, c. 859, s. 78; c. 976, s. 9; c. 1127,s. 53; 1995 (Reg. Sess., 1996), c. 756, s. 9; 2005‑435, s. 22; 2007‑164,s. 7; 2007‑484, s. 41.5.)
§ 20‑91. Audit ofvehicle registrations under the International Registration Plan.
(a) Repealed by SessionLaws 1995 (Regular Session, 1996), c. 756, s. 9.
(b) The Department ofRevenue may audit a person who registers or is required to register a vehicleunder the International Registration Plan to determine if the person has paidthe registration fees due under this Article. A person who registers a vehicleunder the International Registration Plan must keep any records used todetermine the information when registering the vehicle. The records must bekept for three years after the date of the registration to which the recordsapply. The Department of Revenue may examine these records during businesshours. If the records are not located in North Carolina and an auditor musttravel to the location of the records, the registrant shall reimburse NorthCarolina for per diem and travel expense incurred in the performance of theaudit. If more than one registrant is audited on the same out‑of‑statetrip, the per diem and travel expense may be prorated.
The Secretary of Revenue mayenter into reciprocal audit agreements with other agencies of this State oragencies of another jurisdiction for the purpose of conducting joint audits ofany registrant subject to audit under this section.
(c) If an audit isconducted and it becomes necessary to assess the registrant for deficiencies inregistration fees or taxes due based on the audit, the assessment will bedetermined based on the schedule of rates prescribed for that registrationyear, adding thereto and as a part thereof an amount equal to five percent (5%)of the tax to be collected. If, during an audit, it is determined that:
(1) A registrant failedor refused to make acceptable records available for audit as provided by law;or
(2) A registrantmisrepresented, falsified or concealed records, then all plates and cab cardsshall be deemed to have been issued erroneously and are subject tocancellation. The Commissioner, based on information provided by the Departmentof Revenue audit, may assess the registrant for an additional percentage up toone hundred percent (100%) North Carolina registration fees at the rateprescribed for that registration year, adding thereto and as a part thereof anamount equal to five percent (5%) of the tax to be collected. The Commissionermay cancel all registration and reciprocal privileges.
As a result of an audit, noassessment shall be issued and no claim for refund shall be allowed which is inan amount of less than ten dollars ($10.00).
The results of any auditconducted under this section shall be provided to the Division. The notice ofany assessments shall be sent by the Division to the registrant by registeredor certified mail at the address of the registrant as it appears in the recordsof the Division of Motor Vehicles in Raleigh. The notice, when sent inaccordance with the requirements indicated above, will be sufficient regardlessof whether or not it was ever received.
The failure of any registrantto pay any additional registration fees or tax within 30 days after the billingdate, shall constitute cause for revocation of registration license plates, cabcards and reciprocal privileges, or shall constitute cause for the denial ofregistration of a vehicle registered through the International RegistrationPlan or a vehicle no longer registered through the International RegistrationPlan.
(d) Repealed by SessionLaws 1995 (Regular Session, 1996), c. 756, s. 9. (1937, c. 407, s. 55; 1939,c. 275; 1941, c. 36; 1943, c. 726; 1945, c. 575, s. 3; 1947, c. 914, s. 2;1951, c. 190, s. 1; c. 819, s. 1; 1955, c. 1313, s. 2; 1967, c. 1079, s. 2;1975, c. 716, s. 5; c. 767, s. 3; 1981, c. 859, s. 78; c. 976, s. 9; c. 1127,s. 53; 1995 (Reg. Sess., 1996), c. 756, s. 9; 2005‑435, s. 22; 2007‑164,s. 7; 2007‑484, s. 41.5.)
