SECTION 207.008. Retention of records by motor carrier.

Latest version.

1Each registered motor carrier shall maintain and keep pertinent records and papers as may be required by the department for the reasonable administration of this chapter and shall preserve the records upon which each quarterly tax return is based for 4 years following the due date or filing date of the return, whichever is later.

History.-s. 2, ch. 80-415; s. 1, ch. 81-151; s. 8, ch. 88-119; s. 1, ch. 2006-290.

Note

Note.-Former s. 206.98.

Bills Cite this Section:

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Cited by Court Cases:

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