Title 48, Chapter 9, Section 40
(a) Every motor carrier shall keep such records as may be necessary
for the effective administration of this article and for the
reporting and justification of the amount of tax liability pursuant
to this article. All such records shall be kept in the form required
by the commissioner and shall be safely preserved for a period of
three years in such a manner as to ensure their security and
availability for inspection by the commissioner or his authorized
agents. Upon application in writing after an audit of the motor
carrier's records has been made, the commissioner may consent to the
destruction of the records within the three-year period.
(b) The commissioner and his authorized agents and representatives
may inspect during regular business hours the books and records of
any motor carrier subject to the road tax imposed by this article.
(c) Whenever any motor carrier neglects or refuses to file any
report or neglects or refuses to keep records as prescribed by this
article, the commissioner, using the best information available,
shall estimate, determine, and fix the amount of taxes and penalties
payable by the motor carrier under this article. In any action or
proceeding under this Code section, any assessment by the
commissioner shall constitute prima-facie evidence of the claim of
the state. The burden of proof shall be upon the motor carrier to
show that the assessment was incorrect or contrary to law.
(d) The commissioner may enter into agreements with the appropriate
authorities of other jurisdictions having statutes similar to this
article for the cooperative audit of motor carriers' reports and
returns. In performing any such audit or part of an audit, the
officers and employees of the other jurisdiction or jurisdictions
shall be deemed authorized agents of this state for such purpose.