138.347 Records of dealers and holders of refund permits.

206 words·~1 min read·/ky/chapter-138/138-347

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Each licensed gasoline and special fuel dealer shall, in accordance with the

department's requirements, keep at his principal place of business in this state a

complete record of all such gasoline and special fuel sold by him under gasoline

refund invoices provided for in KRS 138.351, which records shall give the date of

each such sale, the number of gallons sold, the name of the person to whom sold

and the sale price.

(2)Every person to whom a refund permit has been issued under KRS 138.345 shall, in

accordance with the department's requirements, keep at his residence or principal

place of business in this state a record of each purchase of gasoline and special fuel

from a licensed dealer or the dealer's authorized agent, the number of gallons

purchased, the name of the seller, and the date of purchase.

(3)The records required to be kept under subsections

(1)and

(2)of this section shall at

all reasonable hours be subject to inspection by the department or by any person

duly authorized by it. Such records shall be preserved and shall not be destroyed

until five

(5)years after the date the gasoline and special fuel to which they relate

was sold and purchased.