(1)  A distributor who does not maintain adequate motor fuel records at one location in this state so that an audit of the records may be made, may be required to:

(a)  forward the necessary records to Salt Lake City; or

(b)  pay the necessary expenses of an auditor to make the examination at the proper division office.

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(2)  Funds collected under this section:

(a)  shall be deposited with the state treasurer; and

(b)  are dedicated credits for the commission.

Amended by Chapter 212, 2009 General Session