TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 5. Ethanol Tax Incentive and Administration

Examination Of Records

15-70-514. Examination of records. The department or its authorized representative may examine the books, papers, records, and equipment of any ethanol distributor or ethanol-blended gasoline dealer.

History: En. Sec. 7, Ch. 649, L. 1983; amd. Sec. 13, Ch. 100, L. 2007.