§ 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 the Commissioner’s 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
that the nonresident licensee furnish at the Commissioner’s office in Montpelier the
books and records the Commissioner reasonably requires. If the licensee shall be unable
or unwilling to comply with the request, the Commissioner is authorized to charge
the licensee a reasonable per diem fee and expenses for the auditor making the examination
out of state, which shall be payable within 30 days after 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; 2023, No. 85 (Adj. Sess.), § 307, eff. July 1, 2024.)