Delaware Administrative Code
Title 2 - Transportation
2000 - Department of Transportation
2200 - Division of Motor Vehicles
Motor Fuel Tax Administration
2244 - Motor Fuel Tax Regulations
Subchapter I - Gasoline
Section 2244-I-1.8 - Records
Universal Citation: 2 DE Admin Code 2244-I-1.8
Current through Register Vol. 28, No. 3, September 1, 2024
1.8.1 The records of Distributors, as required in section 5123, may be microfilmed and these presented to auditors conducting periodic audits, providing the original records are maintained for three (3) years and are available when and if required during the audit. Equipment for viewing the microfilm must be provided by the taxpayer.
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