OAR 735-170-0010: Records Required

The Department has the authority to prescribe required records under ORS 319.390 and 319.400. Every Oregon dealer, whether licensed or unlicensed, must maintain and keep the following records for at least three years from the date the fuel tax is due: (1) Stock summary showing monthly totals for the gallons of motor vehicle fuel or aircraft fuel handled for each owned and operated distributing location within the State of Oregon with an analysis as to inventories, receipts, sales, use, transfers, and loss or gain. (a) An actual physical gallon inventory measurement of motor vehicle fuel and aircraft fuel stocks for each owned and operated distributing location must be taken at the end of each calendar month and preserved for audit purposes. (b) A record showing all sales and withdrawals of motor vehicle fuel or aircraft fuel from storage. A dealer that withdraws fuel from storage for highway and non-highway use must: (A) Summarize records into monthly totals and separately show the number of gallons used for highway and non-highway purposes; (B) Separately show the total number of miles traveled and fuel used for each vehicle; (C) Separately account for fuel withdrawn from bulk storage and fuel received from other sources; (2) Purchase journal showing the number of gallons of motor vehicle fuel or aircraft fuel purchased or received each month supported by purchase invoices or other documents. (3) Sales journal showing the number of gallons of motor vehicle fuel or aircraft fuel sold or distributed each month, supported by sales invoices covering each sale or delivery. (4) Sales invoice forms must be approved by the Department and must include at least the following information: (a) Date of sale or delivery; (b) Point of origin; (c) Name of dealer making the sale or delivery; (d) All invoices must separately state and describe to the satisfaction of the Department the various products shipped and must be serially numbered except where other sales invoice controls acceptable to the Department are maintained; (e) Name and address of the purchaser, and place and state where the delivery was actually made. Other sales/delivery documents showing physical address must be retained for audit and provided upon request by the Department. (f) The gallons of motor vehicle fuel or aircraft fuel sold. (5) All required records must be summarized into calendar month totals and must be centralized in the accounting office where the periodic tax audit is to be made. (6) The Department may determine, at its sole discretion, when the auditor for the state must travel outside the State of Oregon to examine the dealer’s records. At any time such travel is determined necessary the dealer must reimburse the state for all travel expenses incurred, including transportation, meals and lodging costs. (7) The Department has the authority to investigate, examine and audit licensed or unlicensed 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; (8) Documentation in the following areas must be made readily available to the Department upon request by the Department by the date prescribed by the Department; (a) Accounts; (b) Records; (c) Stocks; (d) Facilities; (e) Equipment; (f) Shipping; (9) Dealers who fail to make records available for inspection are subject to assessment based on “best available information,” collection action, and possible license suspension and revocation. (10) Dealers that handle use fuel under ORS 319.860 have the same record keeping requirements under 735-176-0110.