Vermont § 3013 - Records; sales invoice; inspection

§ 3013. Records; sales invoice; inspection

• (a) Each licensed user under this chapter shall keep and retain for a period of not less
  than three years such records as may be prescribed by the Commissioner that are reasonably
  necessary to substantiate the reports required by section 3014 of this title. (b) Each sale or delivery of fuel by a dealer to a user shall be recorded on demand by
  the user upon a preprinted, serially numbered invoice approved in form and content
  by the Commissioner and delivered to the user by mail. The sales invoice shall constitute
  a receipt for the amount of tax collected by the dealer upon payment by the user.
  Copies of the sales invoices shall be retained by the user and the dealer for not
  less than three years. For the purposes of claiming a tax credit or refund under sections
  3015 and 3020 of this title, a user with the approval of the Commissioner may submit as a receipt a record of
  purchases made upon which the tax was paid at the time of purchase; provided, however,
  that the supporting documents are available for audit purposes in readily accessible
  form or on readable microfilm. (c) The Commissioner or the Commissioner’s agents may examine the books and records of
  any distributor, dealer, or user during the usual business hours of the day to verify
  the truth and accuracy of any statement, report, or return or to determine if the
  tax imposed by this chapter has been paid. If the books and records of a nonresident
  licensee are not available for examination in this State, the Commissioner may request
  that the nonresident licensee furnish at the Commissioner’s office in Montpelier the
  books and records the Commissioner reasonably requires. If the licensee shall be unable
  or unwilling to comply with the request, the Commissioner is authorized to charge
  the licensee a reasonable per diem fee and expenses for the auditor making the examination
  out of state, which shall be payable within 30 days after the mailing of a bill by
  the Commissioner. (d) The Commissioner may enter into agreements with officials of other states, the District
  of Columbia, and Canadian provinces for the cooperative examination of licensee reports,
  returns, books, and records, and for the collection of fees and penalties. In performing
  such duties, officials of other states, the District of Columbia, and Canadian provinces
  shall be deemed authorized agents of the Commissioner for such purposes. The Commissioner
  may provide information about the receipt, storage, delivery, sale, use, or other
  disposition of fuel by any licensee to officials in other states, the District of
  Columbia, and Canadian provinces who administer fuel tax laws, provided such officials
  may furnish similar information to the Commissioner. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1983, No. 44, § 1, eff. April 21, 1983; 1989, No. 182 (Adj. Sess.), § 4, eff. May 16, 1990; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020; 2023, No. 85 (Adj. Sess.), § 307, eff. July 1, 2024.)