Sec. 12-457. Records to be kept by distributor. Statement to purchaser.
Sec. 12-457. Records to be kept by distributor. Statement to purchaser. Each
distributor shall keep an accurate record of the number of gallons of such fuels purchased,
manufactured, compounded or received by him, the date of any such purchase and the
number of gallons sold or used by him. He shall deliver, with each consignment or
delivery of such fuels to any purchaser within this state, a written statement of the names
and addresses of the vendor and vendee, the number of gallons sold and the date of sale
and delivery. Such written statement shall set forth whether or not the required state tax
has been charged thereon. Each such record and such statement shall be preserved by
such distributor and such purchaser, respectively, for a period of at least three years and
shall be offered for inspection upon demand of the commissioner or any officer or agent
designated by him. The commissioner shall cause such records and statements to be
regularly audited as he shall prescribe and each distributor shall satisfactorily account
for all such fuels as have been sold or used by him. Any such fuels unaccounted for by the
distributor for which a satisfactory explanation cannot be submitted shall be construed to
have been sold or used.
(1949 Rev., S. 2551; 1958 Rev., S. 14-334; 1959, P.A. 579, S. 3; 1967, P.A. 625, S. 1.)
History: 1959 act replaced previous provisions; 1967 act provided that fuels unaccounted for are to be considered sold
or used.
Cited. 205 C. 51.
Burden of proof on distributor to show amount of gasoline not taxable. 8 CS 343. Substantial accuracy sufficient. Id.