Every motor carrier operating under a Certificate of PC&N and FWA shall file with the commission and ORS on or before March 31 of each year, on forms prescribed and furnished by the commission, an annual report for the preceding calendar year ending on June 30 th. This annual report shall represent the same calendar year upon which the books are kept and shall present a full, true, and accurate account of the business affairs of the carrier.
S.C. Code Regs. § 103-231