(a) What Must Be Kept. A person who is subject to audit under subsection (b) of this section mustkeep a record of all shipping documents or other documents used to determineinformation the person provides in a return or to determine the person's motorfuel transactions. The records must be kept for three years from the due dateof the return to which the records apply or, if the records apply to atransaction not required to be reported in a return, for three years from thedate of the transaction.
(b) Inspection. TheSecretary or a person designated by the Secretary may do any of the followingto determine tax liability under this Article:
(1) Audit a person whois required to have or elects to have a license under this Article.
(2) Audit a distributor,a retailer, a bulk end‑user, or a motor fuel user that is not licensedunder this Article.
(3) Examine a tank orother equipment used to make, store, or transport motor fuel, diesel dyes, ordiesel markers.
(4) Take a sample of aproduct from a vehicle, a tank, or another container in a quantity sufficientto determine the composition of the product.
(5) Stop a vehicle forthe purpose of taking a sample of motor fuel from the vehicle. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 43; 2000‑173, s. 18; 2008‑134, s.52; 2009‑445, s. 37.)
(a) What Must Be Kept. A person who is subject to audit under subsection (b) of this section mustkeep a record of all shipping documents or other documents used to determineinformation the person provides in a return or to determine the person's motorfuel transactions. The records must be kept for three years from the due dateof the return to which the records apply or, if the records apply to atransaction not required to be reported in a return, for three years from thedate of the transaction.
(b) Inspection. TheSecretary or a person designated by the Secretary may do any of the followingto determine tax liability under this Article:
(1) Audit a person whois required to have or elects to have a license under this Article.
(2) Audit a distributor,a retailer, a bulk end‑user, or a motor fuel user that is not licensedunder this Article.
(3) Examine a tank orother equipment used to make, store, or transport motor fuel, diesel dyes, ordiesel markers.
(4) Take a sample of aproduct from a vehicle, a tank, or another container in a quantity sufficientto determine the composition of the product.
(5) Stop a vehicle forthe purpose of taking a sample of motor fuel from the vehicle. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 43; 2000‑173, s. 18; 2008‑134, s.52; 2009‑445, s. 37.)
(a) What Must Be Kept. A person who is subject to audit under subsection (b) of this section mustkeep a record of all shipping documents or other documents used to determineinformation the person provides in a return or to determine the person's motorfuel transactions. The records must be kept for three years from the due dateof the return to which the records apply or, if the records apply to atransaction not required to be reported in a return, for three years from thedate of the transaction.
(b) Inspection. TheSecretary or a person designated by the Secretary may do any of the followingto determine tax liability under this Article:
(1) Audit a person whois required to have or elects to have a license under this Article.
(2) Audit a distributor,a retailer, a bulk end‑user, or a motor fuel user that is not licensedunder this Article.
(3) Examine a tank orother equipment used to make, store, or transport motor fuel, diesel dyes, ordiesel markers.
(4) Take a sample of aproduct from a vehicle, a tank, or another container in a quantity sufficientto determine the composition of the product.
(5) Stop a vehicle forthe purpose of taking a sample of motor fuel from the vehicle. (1995, c. 390, s. 3; 1995(Reg. Sess., 1996), c. 647, s. 43; 2000‑173, s. 18; 2008‑134, s.52; 2009‑445, s. 37.)
