Skip to main content
Find a Lawyer

Pennsylvania Statutes Title 75 Pa.C.S.A. Vehicles § 9009. Retention of records by distributors and dealers

Current as of January 01, 2022 | Updated by FindLaw Staff

(a) Record retention period.--

(1) The distributor and dealer shall maintain and keep for a period of two years a record of liquid fuels and fuels used or sold and delivered within this Commonwealth by the distributor, together with invoices, bills of lading and other pertinent papers as required by the department.

(2) A person purchasing liquid fuels and fuels taxable under this chapter from a distributor for the purpose of resale shall maintain for a period of two years a record of liquid fuels and fuels received, the amount of tax paid to the distributor as part of the purchase price, delivery tickets, invoices and bills of lading and such other records as the department requires.

(3) Additional records include:

(i) A distributor shall keep a record showing the number of gallons of:

(A) all diesel fuel inventories on hand at the first of each month;

(B) all diesel fuel refined, compounded or blended;

(C) all diesel fuel purchased or received, showing the name of the seller and the date of each purchase or receipt;

(D) all diesel fuel sold, distributed or used, showing the name of the purchaser and the date of sale, distribution or use; and

(E) all diesel fuel lost by fire or other accident.

(ii) A dealer shall keep a record showing the number of gallons of:

(A) all diesel fuel inventories on hand at the first of each month;

(B) all diesel fuel purchased or received, showing the name of the seller, the date of each purchase or receipt;

(C) all diesel fuel sold, distributed or used; and

(D) all diesel fuel lost by fire or other accident.

(b) Penalty.--Any person violating any of the provisions of this section commits a misdemeanor of the third degree.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Pennsylvania Statutes Title 75 Pa.C.S.A. Vehicles § 9009. Retention of records by distributors and dealers - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-75-pacsa-vehicles/pa-csa-sect-75-9009/

Read this complete Pennsylvania Statutes Title 75 Pa.C.S.A. Vehicles § 9009. Retention of records by distributors and dealers on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Pennsylvania Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard