Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.07. SUPPLEMENTAL FUEL TAX |
Article III. Provisions Applicable to Special Fuel Taxes Imposed by the Supplemental Fuel Tax Ordinance |
§ 4.07.520. Records of retailers: Maintenance, contents and inspection.
Latest version.
1. Every retailer shall maintain and keep within the state for a period of four years a true record of special fuel received, the price thereof and the name of the person who supplied the special fuel, together with delivery tickets, invoices and such other records as the department may require.
2.
Such records are subject to inspection by the department or their authorized agents at all times during business hours.
(Ord. No. 4126, § 1, 9-3-2013)