15-70-712. Recordkeeping. (1) Each compressed natural gas dealer, each liquefied petroleum gas dealer, and each person importing, manufacturing, refining, dealing in, transporting, or storing compressed natural gas or liquefied petroleum gas in this state shall keep all records, receipts, invoices, and other pertinent documents that the department may require and shall produce them for the inspection of the department at any time during regular business hours.
(2) The records, receipts, invoices, and other pertinent documents must be kept for a period of at least 3 years from the date on which the return to which they relate was required to have been made.
History: En. Sec. 9, Ch. 405, L. 1995; amd. Sec. 9, Ch. 125, L. 1997.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 7. Compressed Natural Gas Tax
15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's license
15-70-703. Application for license
15-70-704. Bonding, release of surety, and additional bond
15-70-705. Issuance of license -- grounds for refusal -- hearing
15-70-706. Revocation of license -- notice
15-70-707. Cancellation of license upon surrender
15-70-708. through 15-70-710 reserved
15-70-711. Tax on compressed natural gas -- tax on liquefied petroleum gas
15-70-713. Examination of records -- enforcement -- reciprocity
15-70-714. Returns required -- payment
15-70-715. Penalties for refusal or failure to file return or pay tax when due
15-70-716. Deficiency -- penalty
15-70-717. Determination if no return made -- penalty -- presumption
15-70-718. Fraudulent return -- penalty