251 Neb. Admin. Code, ch. 1, § 014

Current through September 17, 2024
Section 251-1-014 - AUDITS
014.01Compliance with Procedures.

All audits conducted by the Department shall be in compliance with the requirements that are established in the agreement and shall follow the procedures as outlined in the IFTA procedures manual.

014.02Notifications.

The Department shall notify the licensee in writing and any member jurisdictions in which operations were conducted of the findings of the audit.

014.03Audits Performed Prior to July 1, 1996.

Any audit performed by the Nebraska Department of Revenue for IFTA purposes may be relied upon for purposes of enforcement of IFTA by the Nebraska Department of Motor Vehicles on or after July 1, 1996 pursuant to the transfer of authority for the administration of the IFTA program in LB 1218, 1996.

251 Neb. Admin. Code, ch. 1, § 014