251 Neb. Admin. Code, ch. 2, § 013
Under the provisions of IRP, all registrants electing to license and register their vehicles on an apportioned basis are subject to audit. Generally, the Division of Motor Carrier Services of the Department will audit apportioned applications and supporting records of registrants based in Nebraska. Audits may be made by the Commissioners of the several jurisdictions under Article XVI, section 1606, of the International Registration Plan.
Pursuant to Article XVI, section 1600, of the IRP, the base jurisdiction shall audit the registrants displaying a base plate of the jurisdiction as to the authenticity of mileage figures derived from operational records and registrations.
If a greater amount of fee is due pursuant to 60-305.09 than was paid, the Department shall notify the registrant in writing of the additional amount claimed to be due. The amount of the deficiency determined shall constitute a final assessment thirty (30) days after the date on which notice was mailed to the registrant at his or her last known address unless a written protest is filed with the Department within such thirty-day (30-day) period.
An order pursuant to 008 shall constitute a final decision for purposes of the Administrative Procedure Act.
All audits conducted by the Department shall be in compliance with the requirements that are established by IRP in the agreement and shall follow the procedures as outlined in the IRP procedures manual.
Any audit performed by the Nebraska Department of Revenue for IFTA purposes may be relied upon for purposes of enforcement of IRP by the Department's Division on or after July 1, 1996 pursuant to LB 1218, 1996.
If adequate records are not maintained or are not made available for audit, the registrant may lose the right to apportioned registration and may be subject to a possible full fee assessment.
251 Neb. Admin. Code, ch. 2, § 013