59-13-312 - Special fuel user records -- Auditing requirements -- Deposit of funds with treasurer as dedicated credits.
59-13-312. Special fuel user records -- Auditing requirements -- Deposit of funds withtreasurer as dedicated credits.
(1) (a) A user claiming a refund for taxes paid to a supplier shall retain on file a receipt orinvoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fueland the payment of the tax.
(b) The commission may require the user to furnish summaries or copies of originaldocumentation substantiating the amount of refund claimed.
(2) If the payer of this tax or the person dealing in special fuel does not maintain records in thisstate so that an audit of the records may be made by the commission or its representative, that personmay be required to:
(a) forward the necessary records to the commission for examination; or
(b) pay the necessary expenses for an auditor of the commission to travel to the location of therecords outside of this state to make an examination.
(3) 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