Chapter 10-4 IRP Cab Card and Estimated Mileage The only exception to this is when an account has been out of business for eighteen (18) months or more. In that case… • A new account must be set up, which will generate a new account number; and • Second year estimates may be used, and penalties will not apply. If an account is out of business for less than 18 months, the… • The old account must continue to be used; and • If the second year estimates are used, penalties will be applied. 10/08 10:12