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Retention of records by distributors and dealers - 75 Pa. Cons. Stat. § 9009

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     § 9009.  Retention of records by distributors and dealers.
        (a)  Record retention period.--
            (1)  The distributor and dealer shall maintain and keep
        for a period of two years a record of liquid fuels and fuels
        used or sold and delivered within this Commonwealth by the
        distributor, together with invoices, bills of lading and
        other pertinent papers as required by the department.
            (2)  A person purchasing liquid fuels and fuels taxable
        under this chapter from a distributor for the purpose of
        resale shall maintain for a period of two years a record of
        liquid fuels and fuels received, the amount of tax paid to
        the distributor as part of the purchase price, delivery
        tickets, invoices and bills of lading and such other records
        as the department requires.
            (3)  Additional records include:
                (i)  A distributor shall keep a record showing the
            number of gallons of:
                    (A)  all diesel fuel inventories on hand at the
                first of each month;
                    (B)  all diesel fuel refined, compounded or
                blended;
                    (C)  all diesel fuel purchased or received,
                showing the name of the seller and the date of each
                purchase or receipt;
                    (D)  all diesel fuel sold, distributed or used,
                showing the name of the purchaser and the date of
                sale, distribution or use; and
                    (E)  all diesel fuel lost by fire or other
                accident.
                (ii)  A dealer shall keep a record showing the number
            of gallons of:
                    (A)  all diesel fuel inventories on hand at the
                first of each month;
                    (B)  all diesel fuel purchased or received,
                showing the name of the seller, the date of each
                purchase or receipt;
                    (C)  all diesel fuel sold, distributed or used;
                and
                    (D)  all diesel fuel lost by fire or other
                accident.
        (b)  Penalty.--Any person violating any of the provisions of
     this section commits a misdemeanor of the third degree.

        Cross References.  Section 9009 is referred to in sections
     9017, 9404 of this title.

Last modified: November 27, 2007