§ 3013. Records; sales invoice; inspection

(a) Each licensed user under this chapter shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner that are reasonably necessary to substantiate the reports required by section 3014 of this title.

(b) Each sale or delivery of fuel by a dealer to a user shall be recorded on demand by the user upon a preprinted, serially numbered invoice approved in form and content by the Commissioner and delivered to the user by mail. The sales invoice shall constitute a receipt for the amount of tax collected by the dealer upon payment by the user. Copies of the sales invoices shall be retained by the user and the dealer for not less than three years. For the purposes of claiming a tax credit or refund under sections 3015 and 3020 of this title, a user with the approval of the Commissioner may submit as a receipt a record of purchases made upon which the tax was paid at the time of purchase; provided, however, that the supporting documents are available for audit purposes in readily accessible form or on readable microfilm.

(c) The Commissioner or his or her agents may examine the books and records of any distributor, dealer, or user during the usual business hours of the day to verify the truth and accuracy of any statement, 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 such licensee shall be 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 such examination out of state, which shall be payable within 30 days of the mailing of a bill by the Commissioner.

(d) 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 such duties, officials of other states, the District of Columbia, and Canadian provinces shall be deemed authorized agents of the Commissioner for such 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 such officials may furnish similar information to the Commissioner. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 1, eff. April 21, 1983; 1989, No. 182 (Adj. Sess.), § 4, eff. May 16, 1990; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)