§ 9-309

# (a)

# (1)

Each person who engages in the business of a dealer, distributor, special fuel seller, special fuel user, or turbine fuel seller shall keep for 4 years records of motor fuel that the person:

(i) buys in the State;

(ii) receives in the State;

(iii) sells in the State;

(iv) delivers in the State; or

(v) uses in the State.

# (2)

The records kept under this subsection shall include:

(i) bills of lading;

(ii) invoices; and

(iii) any other pertinent record that the Comptroller requires to administer the laws that relate to the motor fuel tax.

# (b)

A person required to keep records under subsection (a) of this section shall make the records available for inspection by the Comptroller at any time during business hours.

# (c)

# (1)

The Comptroller may charge a person for the reasonable travel and other expenses of inspecting records required to be kept under subsection (a) of this section, if:

(i) the Comptroller decides that the inspection is necessary; and

(ii) the person does not make the records available in this State.

# (2)

If a person does not pay charges assessed against the person under this subsection within 30 days after receipt of a bill for the charges, the Comptroller may:

(i) sue to collect the charges; or

(ii) cancel the license, if any, of the person in accordance with § 9-330 of this subtitle.