Section 31-18-405 - Collection of fees; audits(a) The department shall collect all fees payable under this act and shall adopt and enforce rules and regulations to ensure their collection. (b) The department may examine and audit the records of all motor carriers to determine compliance with this act. All motor carriers shall keep and maintain records adequate to enable the department to examine and audit the records. The records shall not be destroyed for three (3) years or until the records are examined and audited, whichever occurs first.