207.008 Retention of records by motor carrier.—Each licensed 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 tax return is based for 4 years after 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; s. 23, ch. 2026-39.
