Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.

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1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer and retailer, and every other person transporting or storing special fuel in this State shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires.

2. The records, receipts, invoices and other pertinent papers described in subsection 1 must be preserved for 4 years after the date on which the record, receipt, invoice or other pertinent paper was created or generated.

3. The records, receipts, invoices and other pertinent papers must be available at all times during business hours to the Department or its authorized agents.

4. In addition to any other penalty that may be imposed, any violation of the provisions of this section constitutes grounds for the Department to deny any future application for a license pursuant to this chapter that is submitted by a person who is determined to be responsible for the violation.

[22:364:1953] — (NRS A 1957, 601; 1969, 577; 1977, 378; 1987, 965; 1995, 2371; 1997, 3396; 2003, 2912; 2005, 1152; 2007, 1579; 2009, 2640) — (Substituted in revision for NRS 366.140)


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