(a) Preparation of records. —
Each licensed aviation jet fuel supplier shall prepare and maintain such records as the Department reasonably requires with respect to all sales or deliveries of aviation jet fuel to customers.
(b) Retention of records. —
The records required under this section must be retained for a minimum of 3 years and must be available, at all reasonable times, for examination by the Department's representatives.
Structure Delaware Code
Subchapter IV. Aviation Jet Fuel
§ 5172. Aviation jet fuel tax.
§ 5173. Jet fuel supplier's license; bond.
§ 5175. Monthly reports and payments.
§ 5176. Refund of taxes, fees, penalties, or interest erroneously or illegally collected.
§ 5178. Procedure for exempt sales of aviation jet fuel.