Section Trans 178.06 - Audits and assessments(1) AUDIT. The department may conduct such audits that it deems necessary to determine the adequacy of the fees paid under this chapter. An applicant or registrant shall make records described in this chapter available to the department within 15 days after receiving a written request for the records.(2) ASSESSMENTS.(a) The department may, by field or office audit, determine the registration fees to be paid by, or refunded to, any person described in s. Trans 178.01(2). The department may base its determination on facts contained in the records or upon any other information in the department's possession.(b) If any person fails to make records available or to maintain records from which the true fee liability may be determined, the department may assess a registration fee based upon the department's estimation of the registration fee liability.(c) If a person required to register under this chapter does not file registration when due, the department shall determine the fee liability based on the best information available to it, and shall serve the assessment upon the person in the same manner as an audit assessment.(d) Any person challenging an assessment shall bear the burden to establish by a fair preponderance of evidence that the department's assessment is erroneous or excessive and the department's assessment shall be set aside only if the correct liability is determined.(3) NOTICE OF COMPLETED AUDIT. If the department requests records from a registrant, upon completing an audit the department shall provide written notice to the registrant that the audit is completed, the findings of the audit including clear support for the findings, and of any action taken in connection with an audit.Wis. Admin. Code Department of Transportation § Trans 178.06
Adopted by, CR 16-074: cr. Register June 2019 No. 762, eff. 7-1-19; correction in (2) (a) made under s. 35.17, Stats., Register June 2019 No. 762, eff. 7/1/2019