59-13-211. 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: forward the necessary records to Salt Lake City; or pay the necessary expenses of an auditor to make the examination at the proper division office.
(2) Funds collected under this section: shall be deposited with the state treasurer; and are dedicated credits for the commission.