42.25.1820    NECESSITY OF PROOF

(1) Any delivery price adjustment or reduction in value will be disallowed if the operator does not keep adequate records or other proof to show the amount and purpose for the expense. To satisfy the adequate records requirement, there must be records maintained and supported by receipts, vouchers, or other documentary evidence.

History: 15-36-322, MCA; IMP, 15-36-305, MCA; NEW, 2010 MAR p. 2580, Eff. 10/29/10.