Vermont § 3105 - Records of sales and importations

§ 3105. Records of sales and importations

• (a)(1) A distributor shall keep a record of all sales of motor fuel that shall include the
  number of gallons sold, the date of sale, and also the number of gallons used by the
  distributor. With every consignment of motor fuel to a purchaser within the State,
  each distributor shall also deliver a written statement containing the date and the
  number of gallons delivered and the names of the purchaser and the seller. The distributor
  shall also keep a record of all importations of motor fuel that shall include the
  number of gallons imported and the date of importation. (2) With respect to any sale, use, consignment, or importation of aviation gasoline, a
  distributor shall separately record the same information required under subdivision
  (1) of this subsection. (3) The records and statements shall be preserved by distributors and purchasers, respectively,
  for a period of three years and shall be offered for inspection upon verbal or written
  demand of the Commissioner or his or her agent.