N.H. Code Admin. R. Saf-C 308.04 - Retention of Records for Retail Dealers
(a)
Pursuant to
RSA
260:43-a, each retail dealer shall maintain
all records pertaining to motor fuel and petroleum products, including
invoices, bills of lading and delivery tickets, minimum of weekly opening and
closing inventory reading, including monthly reconciliation of physical to book
inventory, and daily pump meter readings showing sales in gallons for 3
years.
(b) Notwithstanding (a)
above, in the event that a retail dealer fails to provide records required for
a retail dealer inspection, the 3 year record retention period shall be
extended to the date that the inspection is completed.
(c) In the event that a retail dealer and the
department agree to extend the 3 year record retention period, the retail
dealer shall complete RT 333 "Waiver of Statute of Limitations", as revised
6/2007.
Notes
(See Revision Notes #1 and #2 at chapter heading for Saf-C 300) #10032, eff 11-22-11
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