California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 2 - Use Fuel Tax › Article 3 - Reports and Records › Section 1332 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. A
				  taxpayer shall maintain and make available for examination on request by the
				  board or its authorized representatives, records in the manner set forth at
				  California Code of Regulations, Title 18, Section
				  4901.
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), vendors and users of
				  use fuel shall comply with the following requirements.
(1) Vendor's Records. A vendor shall maintain
				  complete records of all sales or other dispositions including self-consumed
				  fuel, inventories, purchases, receipts, and tank gaugings or meter readings, of
				  liquefied petroleum gas, and any other fuel the use of which is subject to the
				  use fuel tax.
(2) Vendor's Sales
				  Invoices. The vendor shall prepare a serially numbered invoice for each sale of
				  fuel whether the fuel is sold for use in motor vehicles or for other uses. A
				  single invoice covering multiple deliveries of fuel made during a period of
				  time not to exceed a calendar month shall constitute an invoice for each sale.
				  If the multiple delivery invoice includes tax-exempt deliveries either into a
				  bulk storage facility or into fuel tanks of motor vehicles with respect to
				  which the vendor is excused from collecting the tax as provided in Regulations
				  1319 and 1320, and deliveries into fuel tanks of motor vehicles upon which the
				  tax is required to be collected, the invoice shall contain or be accompanied by
				  a statement showing separately the deliveries and gallonage upon which the tax
				  is collected and the tax-exempt deliveries and gallonage. The invoice shall be
				  delivered to the purchaser, and a copy thereof shall be retained by the vendor.
A sales invoice shall contain the following
					 information:
(A) The name and address
				  of the vendor.
(B) The date of
				  sale.
(C) The number of gallons or
				  units of fuel sold, the price per gallon or unit and the total amount of the
				  sale.
(D) The amount of the use
				  fuel tax collected, if delivery is into a fuel tank of a motor vehicle;
				  however, the amount of the tax collected need not be separately stated if the
				  invoice bears the notation that the price includes the tax.
(E) For single deliveries of less than 250
				  gallons or units, the type of receptacle, other than a fuel tank of a motor
				  vehicle, into which the vendor delivered fuel without collecting the use fuel
				  tax (e.g., storage tank, crawler tractor, drum, stationary generator). On
				  machine-prepared invoices, reasonable code designations will be acceptable in
				  lieu of such description.
The sales invoice shall upon payment by the purchaser
					 constitute a receipt for the amount of use fuel tax included therein collected
					 by the vendor.
(3)
				  User's Records. Users of fuel subject to the tax shall obtain from the vendor
				  of the fuel and retain in their files an invoice for each delivery of such fuel
				  into the fuel tank or tanks of each vehicle operated by them and for each
				  delivery into their bulk storage tank or tanks. These invoices shall set forth
				  the information specified in subsection (b)(2) of this regulation and shall be
				  filed or identified in a systematic manner so that they may readily be traced
				  into their purchase or expense records and into their returns to the board.
Users should keep as part of their records a detail of
					 figures upon which are based the totals set forth on their returns to the
					 board. When fuel is placed into the fuel tank of a qualified motor vehicle,
					 either the user or the vendor should indentify on the invoice the qualified
					 motor vehicle into which the fuel was placed. All individual invoices
					 supporting charge accounts which include purchases of fuel shall be retained by
					 the user in such manner as to enable the representatives of the board to
					 establish the identity of all the merchandise or service included in the total
					 charge and the specific gallonage of fuel purchased.
In addition to the records prescribed above, a lessor of a
					 vehicle who is a user as defined under regulation 1304(d) (18 CCR
					 1304(d) shall maintain
					 records of each trip or the mileage the vehicle is operated by the
					 lessee.