West Virginia Code 11-14C-43 – Record-keeping requirements
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(a) Each person required to be licensed under section ten of this article and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the commissioner for the reasonable administration of this article.
Terms Used In West Virginia Code 11-14C-43
- Bulk user: means a person who maintains storage facilities for motor fuel and uses part or all of the stored motor fuel to operate a motor vehicle, watercraft or aircraft. See West Virginia Code 11-14C-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Fuel: means motor fuel. See West Virginia Code 11-14C-2
- Person: means an individual, firm, cooperative, association, corporation, limited liability corporation, estate, guardian, executor, administrator, trust, business trust, syndicate, partnership, limited partnership, copartnership, organization, limited liability partnership, joint venture, receiver and trustee in bankruptcy. See West Virginia Code 11-14C-2
- Retailer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location. See West Virginia Code 11-14C-2
- this article: means article fourteen-c, chapter . See West Virginia Code 11-14C-2
(b) The records required by this section to be retained shall be kept and maintained for a period to include the commissioner's current calendar year and the previous three calendar years.