Iowa Code § 452A.10 — Required records

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .10 452A .10 Required records. 1. a. A motor fuel or special fuel supplier , restrictive supplier , importer , exporter , blender , dealer , user , common carrier , contract carrier , terminal, or nonterminal storage facility shall maintain, for a period of three years, records of all transactions by which the supplier , restrictive supplier , or importer withdraws from a terminal or a nonterminal storage facility within this state or imports into this state motor fuel or undyed special fuel together with invoices, bills of lading, and other pertinent records and papers as required by the department. b. If in the normal conduct of a supplier ’s, restrictive supplier ’s, importer ’s, exporter ’s, blender ’s, dealer ’s, user ’s, common carrier ’s, contract carrier ’s, terminal’s, or nonterminal storage facility ’s business the records are maintained and kept at an office outside this state, the records shall be made available for audit and examination by the department at the office outside this state, but the audit and examination shall be without expense to this state. 2. Each distributor handling motor fuel or special fuel in this state shall maintain for a period of three years records of all motor fuel or undyed special fuel purchased or otherwise acquired by the distributor , together with delivery tickets, invoices, and bills of lading, and any other records required by the department. 3. The department, after an audit and examination of records required to be maintained under this section , may authorize their disposal upon the written request of the supplier , restrictive supplier , importer , exporter , blender , dealer , user , carrier , terminal, nonterminal storage facility , or distributor .