(2) Every distributor must keep records of purchases showing each
purchase of motor fuel products, the seller from whom each purchase was made,
the commodity purchased, the date, invoice number, gallonage and value of each
purchase, the method of transportation and shipping document for each delivery
to the distributor.
(3) Distributor must keep records to substantiate any item appearing
on the monthly report. Records must be maintained in a form satisfactory to
the department and shall be made available for inspection or audit by the department.
(Sections 40-17-9, 40-17-18 and 40-17-221(b), Code of Alabama 1975)
History: Amendment filed with LRS January 19, 1996. Certification filed with
LRS April 29, 1996, effective date June 3, 1996.
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