2508 - Accounts, records and reports.

     § 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.