Retención de Registros de Combustibles en Pensilvania

Explicación Simple

Si vendes o compras combustible en Pensilvania, debes guardar ciertos documentos por dos años. Esto es para que las autoridades puedan verificar que todo esté en orden.

Es como cuando guardas el recibo de compra de un electrodoméstico por si necesitas devolverlo. Así, si hay un problema, tienes prueba de lo que compraste.

Ejemplo Práctico

Imagina que Juan tiene una estación de servicio en Filadelfia. Cada mes, debe anotar cuántos galones de diésel tiene y los recibos de lo que compra y vende. Si no guarda estos documentos por el tiempo requerido, podría tener problemas con las autoridades.

Penalidades

Cualquier persona que no cumpla con esta ley puede ser acusada de un delito menor de tercer grado.

Texto Original del Estatuto (Inglés)

75 Pa.C.S. 9009 - Retention Of Records By Distributors And Dealers (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. Cross References.Section 9009 is referred to in sec