South Carolina Code of Regulations
Chapter 103 - PUBLIC SERVICE COMMISSION
Article 2 - MOTOR CARRIERS
Subarticle 10 - ANNUAL REPORTS AND ACCOUNTING METHODS AND PROCEDURES
Section 103-230 - Accounting
Universal Citation: SC Code Regs 103-230
Current through Register Vol. 48, No. 3, March 22, 2024
1. Method of Keeping Books. Each motor carrier operating under a Certificate of PC&N or FWA shall keep its books on the basis of an accounting year of twelve months ending on the thirty-first day of December in each year.
2. Records Retention. All records shall be maintained for at least three years.
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