Section 40-17-201 When reports to be made by warehousemen and transfer companies.
Section 40-17-201
When reports to be made by warehousemen and transfer companies.
Warehouse and transfer companies receiving, storing, forwarding, or delivering gasoline or lubricating oils in this state shall keep a correct record of all such receipts and deliveries of gasoline and lubricating oils or substitutes therefor and shall, on or before the fifteenth day of each month, make a report to the Department of Revenue showing the name and address of the consignor and consignee shipping and receiving such petroleum products and the number of gallons or pounds contained in each and every shipment. The Department of Revenue shall have the right of itself or by its agents to examine the records of all such warehouses or transfer companies in the enforcement of this article.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §689.)