§ 105-449.139. Miscellaneous provisions.
§ 105‑449.139. Miscellaneous provisions.
(a) Records. Alicense holder must keep a record of all documents used to determine theinformation provided in a return filed under this Article. The records must bekept for three years from the due date of the return to which the recordsapply. The records are open to inspection during business hours by theSecretary or a person designated by the Secretary.
(b) Violations. Theoffenses listed in subdivisions (1) through (9) of G.S. 105‑449.120 applyto this Article. In applying those offenses to this Article, references to"this Article" are to be construed as references to Article 36D andreferences to "motor fuel" are to be construed as references toalternative fuel.
(c) (Effective untilJanuary 1, 2009) Lists. The Secretary must give a list of licensedalternative fuel providers to each licensed bulk‑end user and licensedretailer. The Secretary must also give a list of licensed bulk‑end usersand licensed retailers to each licensed alternative fuel provider. A list muststate the name, account number, and business address of each license holder onthe list. The Secretary must send an annual update of a list to each licenseholder, as appropriate.
(c) (EffectiveJanuary 1, 2009) Lists. The Secretary must give a list of licensedalternative fuel providers to each licensed bulk end‑user and licensedretailer. The Secretary must also give a list of licensed bulk end‑usersand licensed retailers to each licensed alternative fuel provider. A list muststate the name, account number, and business address of each license holder onthe list. The Secretary must send an annual update of a list to each licenseholder, as appropriate. (1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 49; 2008‑134,s. 58.)