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38.3.805    REPORTS AND UNIFORM SYSTEM OF ACCOUNTS

(1) Reports due this commission from motor carriers operating within the state of Montana are as required in 69-12-407 , MCA. Annual reports shall be submitted to the commission. Annual report forms are available upon request at the Commission Office, 1701 Prospect Avenue, P.O. Box 202601, Helena, Montana 59620-2601. Information relative to the uniform system of accounts or any uniform reports may be had by contacting the commission office.

(2) The "Uniform System of Accounts for Class I and Class II, Common and Contract Motor Carriers of Passengers" and the "Uniform System of Accounts for Class I and Class II, Common and Contract Motor Carriers of Property" adopted by the interstate commerce commission as revised January 1, 1974, are hereby adopted and prescribed by this commission for those Class A and B motor carriers operating within the state of Montana, holding interstate authority and currently maintaining their accounts in conformance with the uniform systems named above.

(3) The "Uniform System of Accounts for Class A and B Common Motor Carriers of Property and Passengers" prepared and published by this commission is hereby adopted for those common carriers of property and passengers operating within the state of Montana not currently maintaining their accounts in conformance with the uniform system of accounts prescribed in the interstate commerce commission.

History: Sec. 69-12-201, MCA; IMP, Sec. 69-12-407, MCA; Eff. 12/31/72; AMD, Eff. 1/3/77; AMD, 1984 MAR p. 1129, Eff. 8/17/84; AMD, 2000 MAR p. 1668, Eff. 6/30/00.

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