59-13-211. Distributor’s records — Audit requirements — Deposit of revenues with treasurer — Dedicated credits.
- (1) A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:
- (a) forward the necessary records to Salt Lake City; or
- (b) pay the necessary expenses of an auditor to make the examination at the proper division office.
- (2) Funds collected under this section:
- (a) shall be deposited with the state treasurer; and
- (b) are dedicated credits for the commission.
Amended by Chapter 212, 2009 General Session