28-5620. Records and equipment inspections;
hearings; use restrictions; violation; costs
A. The director or a deputy, employee or agent authorized by the director may
examine during usual business hours records, books, papers, storage tanks and any other
equipment of a person pertaining to motor fuel imported, received, sold, shipped,
delivered or used to either:
1. Verify the truth and accuracy of a statement, report, return or claim.
2. Ascertain whether the tax imposed by this article or section 28-8344 has been
paid.
3. Determine the financial responsibility of the supplier for the payment of the
taxes imposed by this article or section 28-8344.
4. Determine the validity of a refund.
B. In the enforcement of this article, the director may hold hearings, take
testimony of persons, issue subpoenas for the purpose of taking testimony, compel
attendance of witnesses and conduct investigations the director deems necessary.
C. The director may prescribe forms for required reports or claims for refund or
forms of record to be used by suppliers, distributors, restricted distributors, vendors
or refund claimants.
D. Records required by this article may be maintained in this state. If the
records are maintained outside this state and on request of the director, the records
shall be made available at a location in this state designated by the director. If the
records are maintained outside this state and will not be made available at the location
designated by the director, the director may require the person to whom a records request
has been made to pay in advance costs reimbursable for subsistence and travel expenses
for the director or an agent of the director to conduct the examination of the records.
|