TITLE 15. TAXATION

CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES

Part 4. Gasoline and Special Fuel Tax

Recordkeeping Requirements

15-70-411. Recordkeeping requirements. Each distributor or any other person dealing in, transporting, receiving, or storing gasoline or special fuel shall keep records, receipts, and invoices and any other pertinent papers and information that the department of transportation may require for a minimum of 3 years.

History: En. Sec. 28, Ch. 525, L. 1993; amd. Sec. 17, Ch. 220, L. 2015; Sec. 15-70-345, MCA 2013; redes. 15-70-411 by Sec. 41, Ch. 220, L. 2015.