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 |
§ 4.07.530. Records of shipments: Preparation, contents and use.
1. Each special fuel supplier or special fuel manufacturer shall prepare and provide a record of shipment to each person who purchases more than twenty-five gallons of special fuel and transports the special fuel from the place of purchase. The record of shipment must include the:
(a)
Place where the special fuel was purchased;
(b)
Place to which the purchaser declares the special fuel will be transported;
(c)
Number of gallons of special fuel transported;
(d)
Color and concentration of the dye added to the special fuel, if any; and
(e)
Name and address of the purchaser of the special fuel.
2.
Each person who transports special fuel in this state shall:
(a)
Keep the record of shipment required by subsection (1) in the vehicle in which the special fuel is transported until the special fuel is delivered to the purchaser; and
(b)
Upon request from a peace officer, allow the peace officer to inspect the record of shipment.
(Ord. No. 4126, § 1, 9-3-2013)