A licensee may appeal an audit finding issued by any IFTA member by submitting a written request for a hearing within 30 days after receipt of the original finding.

The licensee will be given at least 20 days written notice of the time and place where the hearing will be given. The hearing may be rescheduled if either party has a reasonable cause. The licensee may appear in person and/or be represented by counsel at the hearing and is entitled to present witnesses, documents, or other pertinent material to substantiate the appeal.

The licensee will be notified of the findings of fact and the ruling of the appeal. If the licensee still disagrees with the original finding, the licensee may request each jurisdiction audit its own portion of the licensee’s operations. Each jurisdiction may accept or deny the request. Further appeal of any jurisdiction’s finding will proceed in accordance with that jurisdiction’s laws.