Current through the 2024 Fourth Special Session
Section 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.