735-170-0015 Records Required for Registered Fuel Handlers Except as otherwise provided in this rule, all fuel handlers, registered and unregistered, including but not limited to Bulk Distributors, Biodiesel Producers, Ethanol Producers, Terminal Operators, and Petroleum Products Carriers, must maintain and keep the following records for at least three years: (1) Stock summary showing monthly totals for the gallons of fuel sold, stored, handled, or produced for each fuel type. Records are to be maintained for each operated distributing location within the State of Oregon with an analysis as to inventories, receipts, sales, production, transport, use, transfers, and loss or gain. (a) An actual physical gallon inventory measurement of each fuel type for each owned and operated location must be taken at the end of each calendar month and preserved for audit purposes. (b) Transport companies who do not store or produce fuel are not required to maintain month-end inventories of fuel placed in trucks for delivery. (c) A record showing all sales and withdrawals of fuel, by fuel type. (2) Purchase journal showing the number of gallons of fuel purchased or received each month supported by purchase invoices or other documents. (3) Sales journal showing the number of gallons of fuel sold or distributed each month, supported by sales invoices covering each sale or delivery. (4) Sales invoice forms must include at least the following information: (a) Date of sale or delivery; (b) Point of origin; (c) Name of registrant making the sale or delivery; (d) All invoices must separately state and describe the various products shipped; (e) The gallons of fuel sold or transported; (f) The invoice must clearly show the place and state where the delivery was actually made. Physical delivery address must be kept for audit purposes. (5) All required records must be summarized into calendar month totals and must be centralized in the accounting office where the periodic records review is to be conducted. To comply with this rule, all for hire carriers as defined in ORS 825.005(7), must maintain all records required in the normal course of their operations including but not limited to those records required by Oregon Administrative Rules, Chapter 740, Division 55. (6) The Department has the authority to investigate, examine and audit fuel handlers, dealers, carriers, brokers, service stations, and other persons who are storing, selling, or distributing motor vehicle fuels or other petroleum products in Oregon. Such investigations, examinations, and audits will occur during normal business hours; (7) Documentation of the fuel handled, received, produced, stored, sold, and transported must be made readily available to the Department upon request by the Department by the date prescribed by the Department; (8) Fuel handlers, whether registered or unregistered, who fail to make records available for inspection are subject to assessment based on “best available information,” and possible collection action. Statutory/Other Authority: ORS 184.616, 184.619, 319.010 - 319.430 & 319.990 Statutes/Other Implemented: ORS 319.370, 319.380, 319.390 & 319.400 History: DMV 13-2014, f. 11-25-14, cert. ef. 7-1-15