59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
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59-13-211. Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.
(1)A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:
(a)forward the necessary records to Salt Lake City; or
(b)pay the necessary expenses of an auditor to make the examination at the proper division office.
(2)Funds collected under this section:
(a)shall be deposited with the state treasurer; and
(b)are dedicated credits for the commission.
Amended by Chapter 212 , 2009 General Session