(1) Every distributor of gasoline shall keep
a true and complete record of all purchases, acquisitions, sales, and distribution of
each kind of gasoline handled by the distributor, as to which a record of the total
volume of sales and deliveries shall be kept for each calendar month. Every person
carrying, transporting, importing, or delivering into or within this state gasoline
shall keep true and correct records of shipments of gasoline for each calendar
month. Every blender of gasoline shall keep true and accurate records of all
blended gasoline on hand, acquired, sold, used, or otherwise disposed of. All the
books, records, papers, receipts, invoices, and equipment of every distributor,
carrier, or blender that pertain to the acquisition, sale, or shipment of gasoline shall
be retained for a period of three years and shall be subject to inspection at any time
during ordinary business hours by the executive director or representatives of the
department of revenue. Any information gained by the executive director or the
director's representatives by the investigation shall be confidential and any person
divulging the information, except as such disclosure may be rendered necessary by
law, shall be subject to penalties provided in this part 1.
(2) In order that the amount of taxable gasoline may be accurately
determined by the department of revenue, every refiner or blender of gasoline in
the state of Colorado shall maintain full and complete records of all purchases of
whatever kind and of all crude runs, still charges, pumping operations, distillation
processes, blending operations, treating operations, transfers of stock, invoices,
and any other records as are necessary to determine the correct gallonage, and
such additional information as the department of revenue may from time to time
require. Every refiner of gasoline shall keep a complete record of all sales made
and copies of all refinery invoices and shall submit to the executive director of the
department of revenue a report of all such invoices in a form and manner as is
prescribed by the executive director. Such records shall be available for inspection
by authorized employees of the department of revenue during ordinary business
hours.
(3) (a) Every distributor of special fuel shall keep a true and complete record
of all purchases, receipts, sales, and distribution of each kind of special fuel
handled by such distributor. Every person authorized by the executive director of
the department of revenue to purchase special fuel ex-tax from a distributor shall
keep a true and complete record of all purchases of each kind of special fuel
consumed by motor vehicles operating on the highways of this state and the miles
traveled by such vehicles on highways, both within and outside this state. Every
person carrying, transporting, importing, or delivering into or within this state
special fuel shall keep true and correct records of such shipments for each
calendar month. Every refiner in this state shall keep a true and complete record of
all sales made of special fuel and copies of all refiner invoices detailing such sales.
(b) Each sale or transfer of special fuel by a distributor to any person shall
be recorded upon a preprinted, serially numbered invoice, which shall contain at
least the following information:
(I) The name and address of the distributor;
(II) The name and department of revenue identification of the purchaser;
(III) The date of sale or transfer;
(IV) The amount of special fuel sold, price per unit volume, and total amount
of the sale.
(c) Each sale or transfer of special fuel by a vendor into the tank of a motor
vehicle weighing more than ten thousand pounds shall be recorded upon a
preprinted, serially numbered invoice, a copy of which shall be furnished the
purchaser and shall contain at least the following information:
(I) The name and address of the vendor;
(II) The date of sale;
(III) The amount of special fuel sold, price per unit volume, and total amount
of the sale;
(IV) A description of the motor vehicle sufficiently detailed to identify the
motor vehicle into which such special fuel was delivered.
(d) A serially numbered invoice for the sale or transfer of liquefied petroleum
gas required under paragraphs (b) and (c) of this subsection (3) does not have to be
preprinted.
(4) All the books, records, papers, receipts, invoices, and equipment of every
vendor, distributor, carrier, user, refiner, or other person that pertain to the receipt,
sale, or shipment of special fuel shall be subject to inspection at any time during
regular business hours by the executive director of the department of revenue or
the executive director's representative. Any information gained by the executive
director or the director's representatives by the investigation shall be confidential
and any person divulging the information, except as such disclosure may be
rendered necessary by law, shall be subject to penalties provided in this part 1.
(5) The executive director of the department of revenue may, under rules
and procedures adopted by the executive director, establish the format under
which the records required by this section are to be maintained, adjust the record-keeping requirements of distributors of liquefied petroleum gases, and require such
other information as the executive director deems necessary for the proper
administration of this part 1. The records required by this section shall be retained
for a period of at least three years.
(6) The fact that any books, papers, records, and equipment required to be
maintained by this section are not maintained in this state shall not cause the
executive director of the department of revenue or representatives of the executive
director to lose any right of such examination.
(7) Upon written request by a local government official conducting
information gathering or an official investigation related to an alleged violation of
this part 1, a distributor shall disclose to a local government official any books,
papers, or records required to be maintained by this section. Any information
disclosed pursuant to this subsection (7) shall be confidential and any person
divulging the information, except as such disclosure may be rendered necessary by
law, shall be subject to penalties provided in this part 1.