TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 5. Ethanol Tax Incentive and Administration

Recordkeeping Requirements

15-70-513. Recordkeeping requirements. The records of each ethanol distributor and ethanol-blended gasoline dealer must be kept for a period of not more than 3 years and must include receipts, invoices, and other information that the department may require.

History: En. Sec. 6, Ch. 649, L. 1983; amd. Sec. 12, Ch. 100, L. 2007.