Accounts, records and reports - 66 Pa. Cons. Stat. § 2508

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     § 2508.  Accounts, records and reports.
        (a)  Reports.--The commission is hereby authorized to require
     annual, periodical, or special reports from all contract
     carriers by motor vehicle and brokers; to prescribe the manner
     and form in which such reports shall be made; and to require
     from such carriers and brokers, specific answers to all
     questions upon which the commission may deem information to be
     necessary. Such reports shall be under oath or affirmation
     whenever the commission so requires.
        (b)  Form of accounts and records.--The commission may
     prescribe the forms of any and all accounts, records, and
     memoranda, including the accounts, records, and memoranda of the
     movement of traffic, as well as of the receipts and expenditures
     of money, to be kept by contract carriers by motor vehicle, and
     brokers, and the length of time such accounts, records, and
     memoranda shall be preserved; and whenever the commission shall
     so prescribe, it shall be the duty of every contract carrier by
     motor vehicle, and broker, affected to comply therewith. In
     every case of a contract carrier by motor vehicle, or broker,
     subject to the jurisdiction of any Federal regulatory body, the
     systems of accounts, records, and memoranda prescribed by the
     commission shall conform, so far as practicable, to those
     prescribed by such regulatory body.

Last modified: November 27, 2007