Revenue and Taxation Code section 8301

Every highway vehicle operator/fueler, industrial user, pipeline operator, supplier, train operator, vessel operator and every person dealing in, removing, transporting, or storing motor vehicle fuel in this state shall keep those records, receipts, invoices, and other pertinent papers with respect thereto in that form as the board may require. Failure to maintain records will constitute a misdemeanor punishable as provided in Section 8402.

Source: Section 8301, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8301.­ (updated Jan. 1, 2001; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 8301's source at ca​.gov