Section 40-17-7 Adequate records to be maintained.
Section 40-17-7
Adequate records to be maintained.
(a) All distributors or suppliers shall keep books, documents, or other papers that will clearly show the amount of receipts, sales, distributions, or other withdrawals made in this state of motor fuels as herein defined.
(b) All users filing refund petitions or claiming exemption from the excise tax levied in this article, for off the highway use, shall accurately maintain adequate records as required under regulations promulgated by the department in accordance with the provisions of Chapter 22 of Title 41.
(Acts 1939, No. 590, p. 958, §7; Code 1940, T. 51, §665(7); Acts 1951, No. 851, p. 1479; Acts 1992, No. 92-186, p. 349, §47; Acts 1995, No. 95-410, p. 881, §1.)