2006 Utah Code - 59-13-211 — Distributor\'s records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

     59-13-211.   Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
     (1) Every distributor shall keep a record, in a manner prescribed by the commission, of all purchases, receipts, sales, and distribution of motor fuel. The records shall include copies of all invoices or bills of all sales, and shall at all times during business hours of the day be subject to inspection by the commission or its deputies or other persons duly authorized by the commission. All records shall be preserved for a period of three years.
     (2) Any distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to forward the necessary records to Salt Lake City or pay the necessary expenses of an auditor to make the examination at the proper division office. Any funds collected under this section shall be deposited with the state treasurer and are dedicated credits for the commission.

Enacted by Chapter 6, 1987 General Session