Section 67-3-1109 - Liquified gas - Records and invoices(a) A dealer shall keep for four (4) years, open to inspection at all times by the department and the attorney general and reporter, a complete record of all liquified gas received or purchased, sold, or delivered.(b) A user dealer operating a vehicle used for commercial purposes shall keep for four (4) years, open to inspection at all times by the commissioner and the attorney general and reporter, a record of:(1) The total miles traveled in all states by all the user's motor vehicles traveling into or from Tennessee and the total quantity of liquified gas used in the motor vehicles; and(2) The total miles traveled in Tennessee and the total quantity of liquified gas delivered into the fuel supply tanks of motor vehicles.(c) Each sale or delivery of liquified gas into the fuel supply tanks of a motor vehicle shall be evidenced by an invoice. The prenumbered invoice must be printed and contain:(1) The preprinted or stamped name and address of the dealer;(3) The number of gallons delivered;(4) The name and address of the person taking delivery;(5) The number of the user permit or if the vehicle does not have a permit, the state of registration and the license number; and(6) The amount of tax paid or accounted for stated separately from the selling price.(d) A user required to report ending odometer readings may deduct the miles traveled outside Tennessee from the total miles traveled. Acts 1997 , ch. 316, § 1; T.C.A., § 67-3-2209.