Section 105-449.139 - Miscellaneous provisions(a) Records. - A person required to be licensed under this Article must keep a record of all documents used to determine the information provided in a return filed under this Article. The records must be kept for the applicable period of statute of limitations as set forth under Article 9 of this Chapter. If the records apply to a transaction not required to be reported in a return, the records must be kept for three years from the date of the transaction. The Secretary or a person designated by the Secretary shall have the right at any reasonable time to inspect the records.(b) Violations. - The offenses listed in subdivisions (1) through (9) of G.S. 105-449.120 apply to this Article. In applying those offenses to this Article, references to "this Article" are to be construed as references to Article 36D and references to "motor fuel" are to be construed as references to alternative fuel.(c) Lists. - The Secretary must make available a list of licensed alternative fuel providers to each licensed bulk end-user and licensed retailer. The Secretary must also make available a list of licensed bulk end-users and licensed retailers to each licensed alternative fuel provider. A list must state the name, account number, and business address of each licensee on the list. The Secretary must update the lists required under this section annually.N.C. Gen. Stat. § 105-449.139
Amended by 2023 N.C. Sess. Laws 12,s. 3.19-a, eff. 4/3/2023, app. and applies to documents required to be kept for transactions occurring on or after that date. The authority of the Secretary or the Secretary's designee to inspect records at any reasonable time is ongoing and is not limited to records for transactions occurring on or after the effective date of this section..Amended by 2020 N.C. Sess. Laws 58,s. 2.2-d, eff. 6/30/2020.Amended by 2017 N.C. Sess. Laws 204,s. 4.6-c, eff. 8/11/2017.Amended by 2008 N.C. Sess. Laws 134,s. 58, eff. 1/1/2009. 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 49.