Records, receipts, invoices and other papers regarding special fuel: Maintenance; availability.
1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter or special fuel user and every other person transporting or storing special fuel in this state shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires.
2. The records, receipts, invoices and other pertinent papers used in the preparation of a report or return required pursuant to this chapter must be preserved for 4 years after the report or return is filed with the Department.
3. The records, receipts, invoices and other pertinent papers must be available at all times during business hours to the Department or its authorized agents.
Last modified: February 27, 2006