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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 9. Records.1
Section 8302
8302. Information to retain. (a) Each terminal operator shall keep the following information with respect to each rack removal of motor vehicle fuel at each terminal it operates:
(1) The bill of lading or other shipping document.
(2) The volume and date of the removal.
(3) The identity of the person, such as a common carrier, that physically received the fuel.
(4) The identity of the position holder or position holder's customer.
(5) Any other information required by the Internal Revenue Service pursuant to Section 48.4101-1 of Title 26 of the Code of Federal Regulations.
(b) The terminal operator shall maintain the information described in this section at the terminal from which the removal occurred for at least three months after the removal to which it relates. Thereafter, the terminal operator shall retain the information at a location controlled by the terminal operator for at least four more years.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.