§ 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 the Commissioner’s 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
that the nonresident licensee furnish at the Commissioner’s office in Montpelier the
books and records the Commissioner reasonably requires. If the licensee is 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.
(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; 2023, No. 85 (Adj. Sess.), § 313, eff. July 1, 2024.)