Record-keeping requirements

# (a)

Each person required to be licensed under section ten of this article and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the commissioner for the reasonable administration of this article.

# (b)

The records required by this section to be retained shall be kept and maintained for a period to include the commissioner's current calendar year and the previous three calendar years.

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In this chapter (40 sections)

11-14C-23 · Deductions and discounts allowed a supplier and a…
11-14C-24 · Duties of supplier or permissive supplier as trustee
11-14C-25 · Returns and discounts of importers
11-14C-26 · Informational returns of terminal operators
11-14C-27 · Informational returns of motor fuel transporters
11-14C-28 · Exports
11-14C-29 · Identifying information required on return
11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
11-14C-31 · Claiming refunds
11-14C-32 · Payment of refund
11-14C-33 · General procedure and administration; crimes and penalties
11-14C-34 · Shipping documents; transportation of motor fuel; civil…
11-14C-35 · Import confirmation number; civil penalty
11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
11-14C-38 · Engaging in business without a license; civil penalty
11-14C-39 · Preventing a person from obtaining a license; civil penalty
11-14C-40 · Filing a false return; failure to file return; civil penalty
11-14C-41 · Willful commission of prohibited acts; criminal penalties
11-14C-42 · Unlawful importing, transportation, delivery, storage or…
11-14C-43 · Record-keeping requirements
11-14C-44 · Inspection of records
11-14C-45 · Authority to inspect
11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
11-14C-47 · Disposition of tax collected; dedicated receipts; reports
11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
11-15-1 · General consumers sales and service tax imposed
11-15-1A · Legislative findings
11-15-2 · Definitions
11-15-3 · Amount of tax; allocation of tax and transfers
11-15-3A · Rate of tax on food and food ingredients intended for human…
11-15-3B · Exceptions to reduced rate of tax on food and food…
11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
11-15-4 · Purchaser to pay; accounting by vendor
11-15-4A · Noncollection of tax; liability of vendor
11-15-4B · Liability of purchaser; assessment and collection
11-15-4C · Collection of fee in addition to the consumers sales tax for…
11-15-5 · Total amount collected is to be remitted
11-15-5A · 11-15-5A
11-15-6 · Vendor must show sale or service exempt; presumption

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