Except as otherwise provided in this rule, all fuel handlers,
registered and unregistered, including but not limited to Bulk Distributors,
Biodiesel Producers, Ethanol Producers, Terminal Operators, and Petroleum
Products Carriers, must maintain and keep the following records for at least
three years:
(1) Stock summary
showing monthly totals for the gallons of fuel sold, stored, handled, or
produced for each fuel type. Records are to be maintained for each operated
distributing location within the State of Oregon with an analysis as to
inventories, receipts, sales, production, transport, use, transfers, and loss
or gain.
(a) An actual physical gallon
inventory measurement of each fuel type for each owned and operated location
must be taken at the end of each calendar month and preserved for audit
purposes.
(b) Transport companies
who do not store or produce fuel are not required to maintain month-end
inventories of fuel placed in trucks for delivery.
(c) A record showing all sales and
withdrawals of fuel, by fuel type.
(2) Purchase journal showing the number of
gallons of fuel purchased or received each month supported by purchase invoices
or other documents.
(3) Sales
journal showing the number of gallons of fuel sold or distributed each month,
supported by sales invoices covering each sale or delivery.
(4) Sales invoice forms must include at least
the following information:
(a) Date of sale
or delivery;
(b) Point of origin;
(c) Name of registrant making the
sale or delivery;
(d) All invoices
must separately state and describe the various products shipped;
(e) The gallons of fuel sold or transported;
(f) The invoice must clearly show
the place and state where the delivery was actually made. Physical delivery
address must be kept for audit purposes.
(5) All required records must be summarized
into calendar month totals and must be centralized in the accounting office
where the periodic records review is to be conducted. To comply with this rule,
all for hire carriers as defined in ORS
825.005(7),
must maintain all records required in the normal course of their operations
including but not limited to those records required by Oregon Administrative
Rules, Chapter 740, Division 55.
(6) The Department has the authority to
investigate, examine and audit fuel handlers, dealers, carriers, brokers,
service stations, and other persons who are storing, selling, or distributing
motor vehicle fuels or other petroleum products in Oregon. Such investigations,
examinations, and audits will occur during normal business hours;
(7) Documentation of the fuel handled,
received, produced, stored, sold, and transported must be made readily
available to the Department upon request by the Department by the date
prescribed by the Department;
(8)
Fuel handlers, whether registered or unregistered, who fail to make records
available for inspection are subject to assessment based on "best available
information," and possible collection action.
