§ 3105. Records of sales and importations

(a)(1) A distributor shall keep a record of all sales of motor fuel that shall include the number of gallons sold, the date of sale, and also the number of gallons used by the distributor. With every consignment of motor fuel to a purchaser within the State, each distributor shall also deliver a written statement containing the date and the number of gallons delivered and the names of the purchaser and the seller. The distributor shall also keep a record of all importations of motor fuel that shall include the number of gallons imported and the date of importation.

(2) With respect to any sale, use, consignment, or importation of aviation gasoline, a distributor shall separately record the same information required under subdivision (1) of this subsection.

(3) The records and statements shall be preserved by distributors and purchasers, respectively, for a period of three years and shall be offered for inspection upon verbal or written demand of the Commissioner or his or her agent.

(b) The Commissioner or his or her agents may examine the books and records of any distributor or dealer during the usual business hours of the day to verify the truth and accuracy of any statement, record, report, or return or to determine if the tax imposed by this chapter has been paid. If the books and records of a nonresident licensee are not available for examination in this State, the Commissioner may request him or her to furnish at his or her office in Montpelier such books and records he or she reasonably requires. If the licensee is unable or unwilling to comply with the request, the Commissioner is authorized to charge him or her a reasonable per diem fee and expenses for the auditor making the examination out of state, which shall be payable within 30 days of the mailing of a bill by the Commissioner.

(c) The Commissioner may enter into agreements with officials of other states, the District of Columbia, and Canadian provinces for the cooperative examination of licensee reports, returns, books, and records, and for the collection of fees and penalties. In performing these duties, officials of other states, the District of Columbia, and Canadian provinces shall be deemed authorized agents of the Commissioner for these purposes. The Commissioner may provide information about the receipt, storage, delivery, sale, use, or other disposition of fuel by any licensee to officials in other states, the District of Columbia, and Canadian provinces who administer fuel tax laws, provided these officials may furnish similar information to the Commissioner.

(d) A dealer shall keep a record of all purchases of motor fuel that shall include the date of purchase, number of gallons, the identity of the seller, and, if applicable, shall separately record this information with respect to the purchase of aviation gasoline. The records and statements shall be preserved for a period of three years. Except for purchases of aviation gasoline, the record shall include daily motor fuel meter readings. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 1989, No. 46, §§ 4, 5; 1989, No. 182 (Adj. Sess.), § 5, eff. May 16, 1990; 2017, No. 158 (Adj. Sess.), § 33, eff. Jan. 1, 2019.)