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Washington Administrative Code (Last Updated: November 23, 2016) |
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Title 308. Licensing, Department of (See also Titles 36, 98 and 196) |
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Chapter 308-72. Motor vehicle fuel tax. |
Section 308-72-850. Records.
Latest version.
- What motor vehicle fuel records must be kept? Every person licensed or required to be licensed must maintain a complete monthly stock summary of the gallons of motor vehicle fuel reflecting inventories, receipts, sales, use, other distribution, and loss or gain. The stock summary must be supported by:(1) Physical inventories of bulk storage plants taken at the close of each calendar month.(2) Meter readings taken at the close of each calendar month for pumps through which fuel is dispensed.(3) A record of fuel receipts, invoices, bills of lading, transfer documents, yield reports and other documents relative to the acquisition of fuel.(4) A record of fuel disbursements, invoices, bills of lading and other documents relative to the disbursements of fuel.[Statutory Authority: RCW 82.36.435. WSR 09-07-076, § 308-72-850, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-850, filed 11/1/01, effective 12/2/01.]
RCW 82.36.435. WSR 09-07-076, § 308-72-850, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-850, filed 11/1/01, effective 12/2/01.