Arizona Revised Statutes Title 28. Transportation § 28-5731. Record requirements

A. A licensee under this article shall make records as prescribed and in the manner required by the director as reasonably necessary to substantiate reports required by this article.  A licensee shall retain those records at least until the later of the following:

B. The records shall include receipts pursuant to § 28-5617 for each sale or transfer of use fuel for use in a use class motor vehicle.  In addition to the information required by § 28-5617, a licensee shall identify the motor vehicle by license plate number or unit number on the receipt or transaction listing.

C. The director may examine the books, papers, records and equipment of any person using, dealing in, transporting or storing fuel to determine whether the use fuel taxes due under article 1 of this chapter are properly reported and paid.

D. A person from whom the director has requested records may:

E. If the person does not make records available at the office designated by the director and the place of business where records may be audited is located outside this state, the director may require the person to pay the department in advance for the cost of reimbursing employee subsistence and travel expenses.