(1) Every dealer shall maintain all records necessary to support their CNG or LPG tax returns. The records must account for all changes to CNG or LPG and must include:

(a) A record of fuel receipts together with invoices, bills of lading, and other documents relative to the acquisition of fuel; and

(b) A record of fuel disbursements together with the invoices, as well as bills of lading and other documents relative to the disbursements of fuel.

History: 15-70-104, MCA; IMP, 15-70-712, 15-70-713, MCA; NEW, 1999 MAR p. 651, Eff. 3/26/99; TRANS from ARM 18.10.505, 2016 MAR p. 1849, Eff. 10/15/16.