Distributor's records -- Audit requirements -- Deposit of revenues with treasurer -- Dedicated credits.

(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. (2) Funds collected under this section: (a) shall be deposited with the state treasurer; and (b) are dedicated credits for the commission.