Every motor carrier subject to the Motor Carriers Road Tax Act (72 P. S. §§ 2617.1-2617.26) and 75 Pa.C.S. Chapter 21 shall keep satisfactory records of all motor vehicle fuel used in propelling motor vehicles, both within and without this Commonwealth.
61 Pa. Code § 313.13
The provisions of this §313.13 issued under section 6 of The Fiscal Code (72 P. S. § 6).