Ariz. Admin. Code § R17-8-505 - Record Retention; Audit

A. A licensee shall retain the following records as provided under this Section:

1. A copy of each electronic fuel tax report,

2. A record of all transactions subject to the Electronic Fuel Tax Program,

3. A record of all other electronic transmissions under the Electronic Fuel Tax Program,

4. Back-up files adequate to recreate all electronic records, and

5. All other records required under A.R.S. § 28-5619.

B. A licensee shall make available to the Department for inspection all hard copy records, electronic records, books, receipts, disbursements, and accounts used in support of an electronic report as prescribed under A.R.S. Title 28, Chapter 16. At the time of inspection, the licensee shall provide the Department with access to the electronic reporting method and medium in effect at the time of all electronic transmissions sufficient for the Department to effectively follow the audit trail.

C. A licensee shall retain the records specified under this Section for a period of three years following the latter of the filing due date or the actual filing date of an original or amended electronic fuel tax report. However, if notified by the Department of an audit, the licensee shall retain the records referenced in the Department's notice through the date the Department finalizes the audit.

Notes

Ariz. Admin. Code § R17-8-505

New Section made by final rulemaking at 15 A.A.R. 278, effective March 7, 2009 (Supp. 09-1).