15-70-323. Special fuel user's records. (1) Except as provided in subsection (3), every special fuel user and every person importing, manufacturing, refining, dealing in, transporting, or storing special fuel in this state shall keep records, receipts, and invoices and other pertinent papers that the department may require and shall produce them for the inspection of the department at any time during the business hours of the day.
     (2) The records, receipts, invoices, and other pertinent papers must be kept for a period of at least 3 years from the date on which the return to which they relate was required to have been made.
     (3) A special fuel user who is required to obtain a permit under 15-70-302 is exempt from the provisions of this section if the user uses fuel on which state fuel tax has been paid and if the user does not request a motor fuel tax refund.

     History: En. Sec. 5, Ch. 162, L. 1955; amd. Sec. 2, Ch. 216, L. 1957; amd. Sec. 82, Ch. 516, L. 1973; R.C.M. 1947, 84-1834; amd. Sec. 1, Ch. 58, L. 1985; amd. Sec. 13, Ch. 525, L. 1993; amd. Sec. 3, Ch. 384, L. 2005.