Mont. Admin. r. 18.15.803

Current through Register Vol. 21, November 2, 2024
Rule 18.15.803 - ALTERNATIVE FUEL DEALER RECORDS-AUDIT
(1) Every alternative fuel dealer shall maintain all records necessary to support their alternative fuel tax returns. The records must include:
(a) a record of alternative fuel receipts together with invoices, bills of lading, and other documents relative to the acquisition of alternative fuel; and
(b) a record of alternative fuel disbursements together with the invoices, as well as bills of lading, and other documents relative to the disbursements of alternative fuel.

Mont. Admin. r. 18.15.803

Transfer from 18.10.505, 2016 MAR p. 1849, Eff. 10/15/2016; AMD, 2024 MAR p. 1628, Eff. 7/6/2024

AUTH: 15-70-104, MCA; IMP: 15-70-712, 15-70-713, MCA