Utah Code § 59-13-211 — Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits

(1)
A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:
(a)
forward the necessary records to Salt Lake City; or
(b)
pay the necessary expenses of an auditor to make the examination at the proper division office.
(2)
Funds collected under this section:
(a)
shall be deposited with the state treasurer; and
(b)
are dedicated credits for the commission.