Delaware Statutes

§ 5174 — Records

Delaware·Title 30·Part Commodity Taxes·Ch. 51 MOTOR FUEL TAX·Subch. Aviation Jet Fuel
(a)Preparation of records. — Each licensed aviation jet fuel supplier shall prepare and maintain such records as the Department reasonably requires with respect to all sales or deliveries of aviation jet fuel to customers.
(b)Retention of records. — The records required under this section must be retained for a minimum of 3 years and must be available, at all reasonable times, for examination by the Department’s representatives.

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Legislative History

82 Del. Laws, c. 118, § 1

Nearby Sections

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