HRS § 243-9 — Distributors, etc., to keep records


§243-9 Distributors, etc., to keep records.
Every distributor shall keep in the State and preserve for five years a record
in such form as the department of taxation shall prescribe, showing separately
for each county and for the islands of Lanai and Molokai, within which or
whereon fuel is sold or used during each month of the calendar year, the
following:
(1) The total number of gallons of fuel refined,
manufactured, produced, or compounded by the distributor and sold or used by
the distributor, and if for ultimate use in another county or on either island,
the name of that county or island;
(2) The total number of gallons of such fuel imported
by the distributor, or acquired by the distributor from persons not licensed
distributors, and sold or used by the distributor, and if for ultimate use in
another county or on either island, the name of that county or island; and
(3) The total number of gallons of such fuel sold to
the United States or any department or agency thereof or to any other person or
entity, or used in any manner, the effect of which sale or use is to exempt the
fuel so sold or used from the imposition of the tax provided for by this
chapter.
The record shall show such other data and
figures relevant to the enforcement and administration of this chapter as the
department may require.