1. (1) Every alternative fuel dealer shall maintain all records necessary to support their alternative fuel tax returns. The records must include:

   1. (a) a record of alternative fuel receipts together with invoices, bills of lading, and other documents relative to the acquisition of alternative fuel; and
   2. (b) a record of alternative fuel disbursements together with the invoices, as well as bills of lading, and other documents relative to the disbursements of alternative fuel.

Authorizing statute(s): 15-70-104, MCA

Implementing statute(s): 15-70-712, 15-70-713, MCA

History: NEW, 1999 MAR p. 651, Eff. 3/26/99; TRANS from ARM 18.10.505, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2024 MAR p. 1621, Eff. 7/6/24.