2006 Nebraska Revised Statutes - § 66-487 — Producer, supplier, distributor, wholesaler, exporter, and importer; records required.

Section 66-487
Producer, supplier, distributor, wholesaler, exporter, and importer; records required.

(1) Every licensed producer, supplier, distributor, wholesaler, exporter, and importer shall keep a complete and accurate record of all gallonage of motor fuels, to be based on gross gallons, received, purchased, refined, manufactured, or obtained and imported by a producer, supplier, distributor, wholesaler, or importer, which record shall show the name and address of the person from whom each transfer or purchase of motor fuels so received or imported was made, the point from which shipped or delivered, the point at which received, the method of delivery, the quantity of each transfer or purchase, and a complete and accurate record of the number of gallons, to be based on gross gallons, of motor fuels imported, produced, refined, manufactured, or compounded and the date of importation, production, refining, manufacturing, or compounding. If any licensed producer, supplier, distributor, wholesaler, or importer sells to another licensed producer, supplier, distributor, wholesaler, importer, or exporter any motor fuels, such seller shall keep as part of its records the name, address, and license number of the producer, supplier, distributor, wholesaler, importer, or exporter to whom the motor fuels were sold along with the date, quantity, and location where the motor fuels were sold.

(2) Every licensed producer, supplier, distributor, wholesaler, exporter, and importer shall include the information prescribed in subsection (1) of this section with the return required by section 66-488.

(3) The records required by this section shall be retained and be available for audit and examination by the department or its authorized agents during regular business hours for a period of three years following the date of filing fuel tax reports supported by such records or for a period of five years if the required reports are not filed.

Source:

Laws 1925, c. 172, § 4, p. 450

Laws 1927, c. 151, § 1, p. 405

Laws 1929, c. 149, § 3, p. 521

C.S.1929, § 66-404

Laws 1933, c. 106, § 3, p. 435

C.S.Supp.,1941, § 66-404

R.S.1943, § 66-408

Laws 1967, c. 397, § 2, p. 1246

Laws 1988, LB 1039, § 2

R.S.1943, (1990), § 66-408

Laws 1991, LB 627, § 14

Laws 1994, LB 1160, § 60

Laws 2000, LB 1067, § 2

Laws 2001, LB 168, § 2

Laws 2004, LB 983, § 10

~Revised Statutes Cumulative Supplement, 2006