29- 250 C.M.R. ch. 165, § V
The IFTA Audit Procedures are hereby incorporated by reference.
Licensee records relative to mileage operated in each jurisdiction and other information required for the payment of fuel taxes are subject to audit. Audits will be conducted by the Bureau of Motor Vehicles.
Audits will be scheduled in accordance with the Bureau's rules and procedures. The will notify the licensee of the results of any audit.
If the Bureau determines that the licensee overpaid fuel taxes, the licensee shall be entitled to a credit or refund. The Fuel Unit will carry the credit forward unless the licensee requests a refund.
If the Bureau determines that a registrant owes additional fuel taxes, the Fuel Unit will bill the licensee for the amount due. The licensee must pay the full amount due within thirty (30) days of the billing date. If the licensee fails to remit the full amount due within the thirty (30) days the licensee will be suspended.
A licensee may appeal an audit finding in writing to the Bureau. An appeal made within thirty (30) days of the billing date will stay the suspension proceeding until the Bureau rules on the appeal.
29- 250 C.M.R. ch. 165, § V