17 NCAC 12B .0502. RECORD‑KEEPING REQUIREMENTS OF BULK‑END USERS, RETAILERS, AND USERS

To enable the Secretary or a person designated by the Secretary to prepare audits, bulk‑end users, retailers, and users of motor fuels must maintain the following records for a period of three years:

(1)           Users:

(a)           All fuel receipts, highway and non‑tax‑paid;

(b)           Quarterly odometer readings, regardless of weight classification;

(c)           Purchase and disposition dates of fleet vehicles; and

(d)           List of current vehicles by registered gross weight.

(2)           Bulk‑End Users:

(a)           All fuel receipts, highway and non‑tax‑paid;

(b)           Withdrawal statements of highway fuel from non-tax-paid bulk storage facilities;

(c)           Quarterly odometer readings, regardless of weight classification;

(d)           Purchase and disposition dates of fleet vehicles; and

(e)           List of current vehicles by registered gross weight.

(3)           Retailers:

(a)           All fuel receipts and bills of lading;

(b)           Meter readings;

(c)           Fuel availability schedules; and

(d)           Intrastate mileage records.

 

History Note:        Authority G.S. 105‑262; 105‑449.121;

Temporary Adoption Eff. January 1, 1996;

Eff. March 1, 1996;

Amended Eff. July 1, 2000;

Recodified from 17 NCAC 09K .0602 effective November 1, 2002.