SEC. 27-61-15. Records.
Each permittee, owner or operator liable for tax under this chapter shall maintain and keep for a period of not less than three years such records of all fuel purchases and all fuel used within this state by such permittee, owner or operator, together with invoices, bills of lading and other pertinent records as may be required by the comptroller for the reasonable administration of this chapter. The comptroller shall have the right to examine and inspect, during the usual business hours of the day, all records, books, papers and other documents relating to the tax liability of any such person. In the event such records, books, papers and other documents are not located in this state and available to the comptroller, then the comptroller shall have the authority and power to require such owners or operators to produce within this state, at such time and place as the comptroller may designate, all such records, books, papers and other documents or, at the option of the owner or operator, duly verified copies thereof. Whenever any permittee shall fail or refuse to file any report required by this chapter, or keep and maintain the records required by this chapter, or shall file an incorrect or fraudulent report, the comptroller may determine after an investigation the number of gallons of fuel which the permittee has incurred liability for under this chapter, fix the amount of taxes and penalties due and make assessments therefor. Upon making such assessment, the comptroller shall notify the permittee accordingly, setting a time and place for a hearing at which such permittee may appear and show cause why such amount is not due from him under the provisions of this chapter. In the event permittee fails to appear at such hearing, then the amount found by the comptroller to be due shall be final.
The comptroller is hereby authorized and empowered, in his discretion, to exempt private commercial carriers of property by motor vehicle and private carriers of property from the provisions of section 27-61-7 of this chapter, and to issue such administrative rules as may be necessary or proper to insure the collection of the tax imposed by this chapter on such carriers.
SOURCES: Codes, 1942, Sec. 10080-08; Laws, 1969 Ex Sess, ch.
60, Sec. 8, eff from and after January 1, 1970.
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