Required time period for retention of shipping papers by receiver of fuel

Any bulk plant operator, wholesale distributor, retail dealer, or end consumer taking delivery of motor fuel or special fuel shall receive, examine, and retain for a period of thirty days at the delivery location or a location approved by the secretary, the bill - of - lading along with any drop load tickets and diversion tickets received from the transporter for every shipment of motor fuel or special fuel that is delivered to that location, with record retention of the shipping papers of three years required off - site.

Last amended: Source: SL 1995, ch 71 , § 47.

Source: view the official text

In this chapter (40 sections)

10-47B-27 · Remittance of tax on liquid petroleum gas, compressed…
10-47B-28 · Remittance of tax on liquid petroleum gas in vehicle used…
10-47B-29 · Due date for remittance of excise taxes
10-47B-30 · Calculation and payment of tax on special fuel used by…
10-47B-31 · Payment of tax on certain fuels used in self-propelled…
10-47B-32 · Delayed payment of tax by wholesale distributor or retail…
10-47B-33 · 10-47B-33. Repealed by SL 2013, ch 59, § 4
10-47B-34 · Percentage allowed to be retained to off-set administrative…
10-47B-35 · Distribution of amount retained for administrative expenses
10-47B-36 · Retention of administrative expenses not allowed for late…
10-47B-37 · Percentage supplier allowed to retain if payment is late…
10-47B-38 · Amount importer allowed to retain for timely remittance
10-47B-39 · Payment by exporter of administrative cost allowance on…
10-47B-40 · Percent of remitted tax liquid petroleum vendor allowed to…
10-47B-41 · Joint and several liability of officers, managers, or…
10-47B-42 · Required taxes belong to state
10-47B-43 · Preparation and delivery of bill-of-lading setting out fuel…
10-47B-44 · Transportation of motor fuel or special fuel to carry…
10-47B-45 · Required documentation for importing motor fuel or special…
10-47B-46 · Bill-of-lading, drop load tickets, or diversion tickets…
10-47B-47 · Required time period for retention of shipping papers by…
10-47B-48 · Acceptance of fuel without bill-of-lading, drop load…
10-47B-49 · Circumstances requiring issuance of diversion ticket
10-47B-50 · Issuance of drop load ticket--Copy of ticket
10-47B-51 · Reliance on transporter's intended destination state--Joint…
10-47B-52 · Exemptions for bulk plant operator delivering fuel into…
10-47B-53 · Information required on bill-of-lading
10-47B-54 · Information required on diversion ticket
10-47B-55 · Information required on drop load ticket
10-47B-56 · Supplier's license required
10-47B-57 · Application for out-of-state supplier's license
10-47B-58 · Terminal operator's license required
10-47B-59 · Exporter's license required--Licensure in destination state…
10-47B-60 · Transporter's license required
10-47B-61 · Importer's license required
10-47B-62 · Blender's license required
10-47B-63 · Liquid petroleum gas vendor's license required
10-47B-64 · Compressed natural gas vendor's license required
10-47B-65 · Marketer license for wholesale distributor or retail dealer
10-47B-66 · Liquid petroleum gas user's license required

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