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296A.19 REQUIRED RECORDS.
    Subdivision 1. Retention. All distributors, dealers, special fuel dealers, bulk purchasers, and
all users of special fuel shall keep a true and accurate record of all purchases, transfers, sales, and
use of petroleum products and special fuel, including copies of all sales tickets issued, in a form
and manner approved by the commissioner, and shall retain all such records for 3-1/2 years.
    Subd. 2. Accessibility. The books and records of all carriers of petroleum products,
distributors, dealers, and persons selling or using special fuel shall be made accessible to the
commissioner or an authorized representative.
    Subd. 3. Examination. The commissioner shall make periodic examinations of all records
kept by distributors, special fuel dealers, bulk purchasers, or other persons selling or using
gasoline or special fuel.
History: 1998 c 299 s 19