Home Table of Contents

§ 9009. Retention of records by distributors and dealers

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 75 Pa.C.S.A. Vehicles

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 75 Pa.C.S.A. Vehicles (Refs & Annos)
Part VI. Miscellaneous Provisions
Chapter 90. Liquid Fuels and Fuels Tax
75 Pa.C.S.A. § 9009
§ 9009. Retention of records by distributors and dealers
Currentness
(a) Record retention period.--
(1) The distributor and dealer shall maintain and keep for a period of two years a record of liquid fuels and fuels used or sold and delivered within this Commonwealth by the distributor, together with invoices, bills of lading and other pertinent papers as required by the department.
(2) A person purchasing liquid fuels and fuels taxable under this chapter from a distributor for the purpose of resale shall maintain for a period of two years a record of liquid fuels and fuels received, the amount of tax paid to the distributor as part of the purchase price, delivery tickets, invoices and bills of lading and such other records as the department requires.
(3) Additional records include:
(i) A distributor shall keep a record showing the number of gallons of:
(A) all diesel fuel inventories on hand at the first of each month;
(B) all diesel fuel refined, compounded or blended;
(C) all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;
(D) all diesel fuel sold, distributed or used, showing the name of the purchaser and the date of sale, distribution or use; and
(E) all diesel fuel lost by fire or other accident.
(ii) A dealer shall keep a record showing the number of gallons of:
(A) all diesel fuel inventories on hand at the first of each month;
(B) all diesel fuel purchased or received, showing the name of the seller, the date of each purchase or receipt;
(C) all diesel fuel sold, distributed or used; and
(D) all diesel fuel lost by fire or other accident.
(b) Penalty.--Any person violating any of the provisions of this section commits a misdemeanor of the third degree.

Credits

1997, April 17, P.L. 6, No. 3, § 12, effective Oct. 1, 1997.
75 Pa.C.S.A. § 9009, PA ST 75 Pa.C.S.A. § 9009
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document