Record keeping required of licensee

Each person issued a license pursuant to this chapter shall keep and preserve for the current and the three preceding calendar years an accurate record of all sales receipts, disbursement records, sales/purchase invoices, bills - of - lading, diversion tickets, partial load tickets, alcohol denaturing records, monthly inventory, and weekly pump meter readings and other pertinent records and papers considered necessary for the enforcement of this chapter by the secretary, including all ledgers and checking accounts.

Last amended: Source: SL 1995, ch 71 , § 154.

Source: view the official text

In this chapter (40 sections)

10-47B-133 · Tax refund to supplier if purchaser fails to pay for…
10-47B-134 · Refund for taxes paid on fuel sold to customer whose…
10-47B-135 · No tax refund for certain uses of fuel
10-47B-136 · 10-47B-136. Repealed by SL 2009, ch 55, § 28
10-47B-137 · Lost fuel--Requirements for tax refund
10-47B-138 · 10-47B-138 to 10-47B-142. Repealed by SL 2011, ch 61, §§…
10-47B-143 · Rejection of fraudulent claim
10-47B-144 · Interest on refund claim not refunded within required time…
10-47B-145 · Rejection of tax refund claim--Assessment of tax against…
10-47B-146 · Cooperation of state agencies--Information exchange with…
10-47B-147 · Interstate agreements or compacts authorized--Access to…
10-47B-148 · Collection and distribution of tax, fee, penalty…
10-47B-149 · Monthly adjustment to motor fuel tax fund balance
10-47B-150 · Taxes used in airplanes and aircraft transferred to state…
10-47B-151 · Funds from motor fuel tax used to improve boating…
10-47B-152 · Use of funds transferred to parks and recreation fund
10-47B-153 · Improving boating facilities declared to be public purpose
10-47B-154 · 10-47B-154. Repealed by SL 2011, ch 61, § 16
10-47B-155 · License revocation hearing--Written notice of revocation
10-47B-156 · Sworn statement in lieu of verification of report before a…
10-47B-157 · Record keeping required of licensee
10-47B-158 · Additional records to be kept by liquid petroleum gas user…
10-47B-159 · Fuel transactions to be supported by sales/purchase…
10-47B-160 · Examination of licensee by secretary--Reason for…
10-47B-161 · In-office review of refund claimant's or licensee's,…
10-47B-167 · Exemption from fuel tax for certain sales of liquefied…
10-47B-168 · Monthly report by liquid petroleum gas and natural gas…
10-47B-169 · Time for filing liquid petroleum gas and natural gas…
10-47B-170 · Information required in report of liquid petroleum gas and…
10-47B-171 · Information in liquid petroleum gas user's report
10-47B-172 · Advanced arrangements for paying fuel taxes
10-47B-173 · Application for permanent fuel user license--Security--Fees
10-47B-174 · Permanent fuel user licensee to carry copy of license in…
10-47B-175 · Temporary single-trip permit for unlicensed interstate…
10-47B-176 · Determining tax liability of interstate fuel user…
10-47B-177 · Information required in interstate fuel user's report
10-47B-178 · Leased qualified vehicles used by interstate user--Copy of…
10-47B-179 · Calculating tax liability of interstate fuel user when…
10-47B-180 · Interstate fuel user required to keep operational records
10-47B-181 · Supplier or bulk plant operator penalized for authorizing…

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