ARM 18.15.803. DEALER RECORDS--AUDIT

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