Section 8. Manifest Or Bill Of Lading

A. A manifest or bill of lading shall be satisfactory if it contains the following information and is signed by the consignor: (1) the type and amount of gasoline originally shipped; (2) the amount of gasoline accepted by the company or consignee as certified by the signature of the consignee or consignees; (3) the date and place of shipment; and (4) the name of the carrier. B. The consignor is required to retain these manifests or bills of lading for three years from the end of the calendar year in which the gasoline is transported within, imported into or exported from New Mexico.