§ 31-36-6 - Distributors' sales records.
SECTION 31-36-6
§ 31-36-6 Distributors' sales records.– Every distributor shall keep a complete and accurate record of the number ofgallons of fuels sold by the distributor and of the number of gallons of fuelsused by the distributor, the date of the sales and of any use and, except inthe case of retail sales through filling stations operated by the distributor,the names and addresses of the purchasers. The record shall be in a form andcontain any information that the administrator may prescribe. Every distributorshall make for every sale of fuels, except retail sales through fillingstations operated by the distributor, a written statement in duplicatecontaining the names and addresses of the distributor and the purchaser, thenumber of gallons sold and the dates of sale and delivery, one of which shallbe delivered to the purchaser and the other retained by the distributor. Eachrecord and statement shall be preserved by the distributor and purchaser for aperiod of three (3) years, and shall be open to inspection upon demand of thetax administrator or his or her authorized agents.