Title 48, Chapter 9, Section 8
(a) For the purpose of determining the amount of tax imposed by paragraph (1) of subsection (a) of Code Section 48-9-3, each distributor shall file with the commissioner by the twentieth day of each calendar month a report for the preceding month's activities. By regulation, the commissioner may permit distributors having a quarterly or annual tax not in excess of amounts set by the commissioner to file quarterly or annual reports.
(b) At the time of submitting the report required by subsection (a) of this Code section, the distributor shall pay to the commissioner the tax imposed by paragraph (1) of subsection (a) of Code Section 48-9-3 on all gasoline, fuel oils, compressed petroleum gas, special fuel, and aviation gasoline sold or used in this state during the preceding calendar month, less an allowance of 1 percent of the first 5 1/2¢ per gallon of the state tax as compensation to cover losses and expenses incurred in reporting the tax to the state. The allowance shall not be deductible unless the payment of tax is made on or before the twentieth day of the month as required by this article.
(c)(1) Each distributor and each aviation gasoline dealer licensed
by the commissioner shall keep such records as the commissioner
shall require for the effective administration of this article and
for the reporting and justification of the amount of tax
liability. The records shall include, but are not limited to, all
motor fuel received, sold, delivered, or used within this state
and all motor fuel exported from this state for a period of three
years. Invoices, bills of lading, and other papers shall be
maintained in an auditable manner to support the reports filed
with the commissioner. When an exemption from the taxes imposed
by this article has been taken by the distributor, the records and
papers of the distributor must account for the motor fuel and the
exemption from the taxes imposed.
(2) All other persons receiving motor fuel in bulk quantities for
sale, distribution, use, or consumption and not specifically
covered by this article shall maintain and keep records of motor
fuel received and all invoices, bills of lading, and other records
required by the commissioner for a period of three years.
(3) Every person who sells motor fuel at retail shall make the
sales through pumps equipped with meters or totalizers. Every
person making sales must maintain for a period of three years
records of gallons received and sold to account for all motor
(4) The commissioner or his authorized agents shall have the right
during regular business hours to inspect the books and records of
any distributor, aviation gasoline dealer, or any other person who
receives, sells, uses, or consumes motor fuel. The commissioner
or his agents may inspect the books and records of any person who
the commissioner may believe has information that could be
necessary to the enforcement of any revenue law of this state.
(5) Every person who sells or delivers dyed fuel oil shall put on
the face of the delivery document or invoice, or both if both are
used, a notice that the product is dyed and is not for highway
use. The commissioner may by regulation provide that any notice
conforming to regulations promulgated by either the United States
Environmental Protection Agency or Internal Revenue Service will
be sufficient notice for purposes of this Code section.