SECTIONS 8301-8304 - California Statutes

REVENUE AND TAXATION CODE

SECTION 8301-8304

8301. Every highway vehicle operator/fueler, industrial user,
pipeline operator, supplier, train operator, vessel operator and
every person dealing in, removing, transporting, or storing motor
vehicle fuel in this state shall keep those records, receipts,
invoices, and other pertinent papers with respect thereto in that
form as the board may require. Failure to maintain records will
constitute a misdemeanor punishable as provided in Section 8402.

8302. (a) Each terminal operator shall keep the following
information with respect to each rack removal of motor vehicle fuel
at each terminal it operates:
(1) The bill of lading or other shipping document.
(2) The volume and date of the removal.
(3) The identity of the person, such as a common carrier, that
physically received the fuel.
(4) The identity of the position holder or position holder's
customer.
(5) Any other information required by the Internal Revenue Service
pursuant to Section 48.4101-1 of Title 26 of the Code of Federal
Regulations.
(b) The terminal operator shall maintain the information described
in this section at the terminal from which the removal occurred for
at least three months after the removal to which it relates.
Thereafter, the terminal operator shall retain the information at a
location controlled by the terminal operator for at least four more
years.

8303. All records required by this chapter shall be available at
all times for the inspection of the board or its representatives.

8304. Upon demand of the board or its representatives a highway
vehicle operator/fueler, industrial user, pipeline operator,
supplier, train operator, and vessel operator shall furnish a
statement under oath reflecting the contents of any records kept by
the highway vehicle operator/fueler, industrial user, pipeline
operator, supplier, train operator, and vessel operator with respect
to the matters specified in this chapter.