ARM 18.15.803. ALTERNATIVE FUEL DEALER RECORDS--AUDIT

(1) Every alternative fuel dealer shall maintain all records necessary to support their alternative fuel tax returns. The records must include: (a) a record of alternative fuel receipts together with invoices, bills of lading, and other documents relative to the acquisition of alternative fuel; and (b) a record of alternative fuel disbursements together with the invoices, as well as bills of lading, and other documents relative to the disbursements of alternative fuel.