Montana Code 15-70-712. Recordkeeping
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15-70-712. Recordkeeping. (1) Each alternative fuel dealer and each person importing, manufacturing, refining, dealing in, transporting, or storing alternative fuel in this state shall keep all records, receipts, invoices, and other pertinent documents that the department may require and shall produce them for the inspection of the department at any time during regular business hours.
Terms Used In Montana Code 15-70-712
- Alternative fuel: means a gas, liquid, or other fuel that, with or without adjustment or manipulation such as adjustment or manipulation of pressure or temperature, is capable of being used for the generation of power to propel a motor vehicle. See Montana Code 15-70-701
- Department: means the department of transportation. See Montana Code 15-70-701
- Person: means a person, firm, association, joint-stock company, syndicate, partnership, or corporation. See Montana Code 15-70-701
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)The records, receipts, invoices, and other pertinent documents must be kept for a period of at least 3 years from the date on which the return to which they relate was required to have been made.