(a) General. A
taxpayer shall maintain and make available for examination on request by the
board or its authorized representatives, records in the manner set forth at
California Code of Regulations,
Title 18, Section
4901.
(b) Specific Applications. In addition to the
record keeping requirements set forth in subdivision (a), vendors and users of
use fuel shall comply with the following requirements.
(1) Vendor's Records. A vendor shall maintain
complete records of all sales or other dispositions including self-consumed
fuel, inventories, purchases, receipts, and tank gaugings or meter readings, of
liquefied petroleum gas, and any other fuel the use of which is subject to the
use fuel tax.
(2) Vendor's Sales
Invoices. The vendor shall prepare a serially numbered invoice for each sale of
fuel whether the fuel is sold for use in motor vehicles or for other uses. A
single invoice covering multiple deliveries of fuel made during a period of
time not to exceed a calendar month shall constitute an invoice for each sale.
If the multiple delivery invoice includes tax-exempt deliveries either into a
bulk storage facility or into fuel tanks of motor vehicles with respect to
which the vendor is excused from collecting the tax as provided in Regulations
1319 and 1320, and deliveries into fuel tanks of motor vehicles upon which the
tax is required to be collected, the invoice shall contain or be accompanied by
a statement showing separately the deliveries and gallonage upon which the tax
is collected and the tax-exempt deliveries and gallonage. The invoice shall be
delivered to the purchaser, and a copy thereof shall be retained by the vendor.
A sales invoice shall contain the following
information:
(A) The name and address
of the vendor.
(B) The date of
sale.
(C) The number of gallons or
units of fuel sold, the price per gallon or unit and the total amount of the
sale.
(D) The amount of the use
fuel tax collected, if delivery is into a fuel tank of a motor vehicle;
however, the amount of the tax collected need not be separately stated if the
invoice bears the notation that the price includes the tax.
(E) For single deliveries of less than 250
gallons or units, the type of receptacle, other than a fuel tank of a motor
vehicle, into which the vendor delivered fuel without collecting the use fuel
tax (e.g., storage tank, crawler tractor, drum, stationary generator). On
machine-prepared invoices, reasonable code designations will be acceptable in
lieu of such description.
The sales invoice shall upon payment by the purchaser
constitute a receipt for the amount of use fuel tax included therein collected
by the vendor.
(3)
User's Records. Users of fuel subject to the tax shall obtain from the vendor
of the fuel and retain in their files an invoice for each delivery of such fuel
into the fuel tank or tanks of each vehicle operated by them and for each
delivery into their bulk storage tank or tanks. These invoices shall set forth
the information specified in subsection (b)(2) of this regulation and shall be
filed or identified in a systematic manner so that they may readily be traced
into their purchase or expense records and into their returns to the board.
Users should keep as part of their records a detail of
figures upon which are based the totals set forth on their returns to the
board. When fuel is placed into the fuel tank of a qualified motor vehicle,
either the user or the vendor should indentify on the invoice the qualified
motor vehicle into which the fuel was placed. All individual invoices
supporting charge accounts which include purchases of fuel shall be retained by
the user in such manner as to enable the representatives of the board to
establish the identity of all the merchandise or service included in the total
charge and the specific gallonage of fuel purchased.
In addition to the records prescribed above, a lessor of a
vehicle who is a user as defined under regulation 1304(d) (18 CCR
1304(d) shall maintain
records of each trip or the mileage the vehicle is operated by the
lessee.
Notes
Cal. Code
Regs. Tit. 18, §
1332
1. Amendment
filed 7-20-71 as procedural and organizational; effective upon filing (Register
71, No. 30). For prior history, see Register 63, No. 22.
2. Change
without regulatory effect amending section filed 5-11-94 pursuant to title 1,
section 100, California Code of Regulations (Register 94, No.
19).
3. Amendment of section heading, new subsections (a)-(l)(2)(F),
designation and amendment of former first paragraph as subsection (l)(3) and
repealer of former third paragraph filed 8-30-99; operative 9-29-99 (Register
99, No. 36).
4. Amendment of section and NOTE filed 4-28-2003;
operative 5-28-2003 (Register 2003, No. 18).
Note: Authority cited: Section
9251,
Revenue and Taxation Code. Reference: Sections
8732,
8752,
9253
and
9254,
Revenue and Taxation Code.
1. Amendment filed
7-20-71 as procedural and organizational; effective upon filing (Register 71,
No. 30). For prior history, see Register 63, No. 22.
2. Change
without regulatory effect amending section filed 5-11-94 pursuant to title 1,
section 100, California Code of Regulations (Register 94, No. 19).
3. Amendment of section heading, new subsections (a)-(l)(2)(F), designation and
amendment of former first paragraph as subsection (l)(3) and repealer of former
third paragraph filed 8-30-99; operative 9-29-99 (Register 99, No.
36).
4. Amendment of section andNotefiled 4-28-2003; operative
5-28-2003 (Register 2003, No. 18).
