§8-17-84. Records to be kept; preservation and inspection of records; regulations as to keeping of records.

(a) Every person selling, offering for sale, storing or using petroleum products in the state shall keep a record of all such petroleum products manufactured, refined, purchased, received, sold, imported, stored, delivered, or used by him, which record shall show the number of gallons so manufactured, refined, purchased, received, sold, imported, stored, delivered, or used and the date or dates of each such transaction.

(b) All such records shall be preserved for a period of two years and shall at all times during the business hours of the day be subject to inspection by the Commissioner of Agriculture and Industries or his agents or representatives.

(c) The Commissioner of Agriculture and Industries shall prescribe regulations respecting the keeping of the records required in this section and the forms thereof.

(Acts 1971, No. 1403, p. 2363, §4.)