286-A - Records and reports of transportation of automotive fuel.

§  286-a.  Records  and  reports of transportation of automotive fuel.  Every person transporting automotive fuel  within  this  state,  whether  such  transportation  originates  within  or  without  this  state, when  required by the tax commission, shall keep a true and accurate record of  all automotive fuel so transported, including ingredients which  may  be  manufactured or compounded into automotive fuel, showing such facts with  relation   to   such   automotive   fuel   and   ingredients  and  their  transportation as the tax commission may require. Such record  shall  be  open  to inspection by the representatives of the department of taxation  and finance at any time and the tax commission may require from any such  person sworn returns of all or any part of the information shown by such  records.