Chapter 10. Operational Record Requirements Audits Audits are preformed routinely on all IRP accounts. The purpose of auditing under the Plan is to protect the integrity of the Vehicle registration laws of all Member Jurisdictions and to ensure equitable treatment of all Registrants subject to the Plan. During the audit, the auditor will verify the accuracy of the mileage you have reported in every IRP jurisdiction. Operational records must be made available at the registered place of business or be delivered, either in person or by certified mail, to the Registry of Motor Vehicles, IRP Department as directed. Results of the audit will be sent to you and to all IRP jurisdictions for which you are registered. You will be billed for any IRP mileage differences discovered as a result of the audit. It is the responsibility of each state to refund any overpayment of registration fees if allowed by that state's law. No mileage deficiency assessments or credit claims may be made for any period for which operational records are no longer required to be kept. Refunds or Credits to an Account If a refund request is approved, the registrant has the option to add the refund as a credit to the account or to receive the refund in the form of a check. Please let the IRP Processing Center know what your preference is. Applications for refunds of Massachusetts apportioned registration fees for Massachusetts registrants will be made under the following conditions: * An error was made on your invoice * An error resulting in the duplication of apportioned registration fees that was paid twice for the same vehicle * An audit of an apportioned carrier indicates an overpayment * The license plate was never mounted on the vehicle and does not have any visible mounting bolt marks and is returned within 10 days of the registration effective date Note: An applicant, who purchases a regular full-fee base plate in error, when an apportioned IRP license plate registration is required for out-of-state travel, will receive a full credit of the fees paid if returned in 10 days. To apply for a rebate, complete the Application for Rebate form. 09/19https://www.mass.gov/doc/rebaterefund-application/download