Registros y auditorías de registro proporcional en Arizona

Explicación Simple

Si tienes un negocio que usa vehículos y registras tus autos de manera proporcional, debes guardar tus documentos por cuatro años. Si el gobierno te lo pide, puedes llevar esos documentos a su oficina o pagar para que los revisen en tu negocio.

Es como si guardas los recibos de tus compras en casa. Si un día te preguntan si compraste algo, tienes que mostrar esos recibos para comprobarlo.

Ejemplo Práctico

María tiene una empresa de transporte y registró sus camiones para el uso proporcional. Después de un año, el departamento de vehículos le pide que muestre sus registros. María lleva sus documentos a la oficina del director para que los revisen.

Penalidades

Si hay intención de evadir pagos, se aplicará un 10% adicional como penalidad.

Texto Original del Estatuto (Inglés)

28-2238 . Records; audits; interest; penalty A. An owner whose application for proportional registration is accepted shall preserve the records on which the application is based for four years following the year or period on which the application is based. On request of the director, the owner shall either: 1. Make records available to the director at the director's office for audit as to the accuracy of computations and payments and the assessment of deficiencies or allowances for credit. 2. Pay the costs of an audit by the department at the applicant's home office. B. The director may enter into agreements with agencies of other jurisdictions administering motor vehicle registration laws for joint audits of an owner whose application for proportional registration has been accepted. C. The department shall not make an assessment for deficiency or a claim for credit for a period for which records are not required. Amounts that are found to be due and owing on audit bear interest of twelve per cent from the date they should have been paid until the date of actual payment. If the audit discloses a deliberate and wilful intent to evade the requirements of payment under section 28-2233, the department shall also assess an additional penalty of ten per cent of the amounts found to be due and owing on audit.