International Fuel Tax Agreement Manual Form Page 15
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29Appeal Procedures
A carrier or applicant may appeal an action or audit findings issued
by the commissioner of any member jurisdiction by making a
written request for a hearing within 30 days after the service of the
notice of the original action or finding. If the hearing is not
requested within 30 days in writing, the original finding or action is
final.
The base jurisdiction shall give at least 20 days’ written notice of
the time and place of the hearing.
The base jurisdiction will notify the appellant of the findings of
fact and ruling on the appeal. In the case of an audit, if the carrier is
still in disagreement with the original finding, the carrier may
request any or every jurisdiction to audit the carrier’s records. Each
jurisdiction to which a request is made may elect to accept or deny
the request. Each jurisdiction electing to audit the carrier’s records
will audit only for it’s own portion of the carrier’s operations. The
carrier shall make records available at the office of the jurisdiction
or at a place designated by the jurisdiction or pay reasonable per
diem and travel expenses associated with conducting an audit at
the carrier’s place of business.
The appellant may appear in person and/or be represented by
counsel at the hearing and entitled to produce witnesses, document,
or other pertinent material to substantiate the appeal.
Further appeal of any jurisdiction’s finding will proceed in
accordance with that jurisdiction’s laws.
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