Section 18 AAC 53.090 - Recordkeeping(a) A person required to maintain records described in this section shall keep each record for at least five years after that record was produced and shall make the record available to the department upon request.(b) A refiner or an importer shall, for each separate quantity of gasoline produced or imported for use in a control area during a control period, maintain a record of the (1) results of any test used to determine the type of oxygenates and percentage by volume;(2) oxygenate content by volume;(3) oxygen content by weight;(5) name and address of the party to whom each separate quantity of gasoline was sold or transferred.(c) A person who owns, leases, operates, or controls a gasoline terminal that serves a control area shall maintain a record of the(1) name and address of the owner of each batch of gasoline;(2) volume of each batch or truckload of gasoline going into or out of the terminal;(3) RWOC for each batch or truckload of gasoline leaving the terminal;(4) type, purity, and percentage by volume of oxygenate used, if available;(5) oxygen content by weight of each batch or truckload received at the terminal;(6) destination of each batch or truckload of gasoline sold, regardless of whether the destination was within a control area;(7) name and address of the person to whom the batch or truckload of gasoline was sold or transferred and the date of the sale or transfer; and(8) results of any test for oxygenates, if performed, at the time of each sale or transfer of gasoline, and who performed the test.(d) In addition to the requirements of (c) of this section, a CAR shall maintain a record of (1) the CAR's permit number;(2) any information that would support or demonstrate compliance with the required oxygen content standard set out in 18 AAC 53.020;(3) each transaction in which an oxygen credit was bought, sold, traded, or transferred; the record of each transaction must include(A) the date of each transaction;(B) the name, address, and permit number of the CAR involved in the transaction;(C) the amount of oxygen credits transferred;(D) a description of how the oxygen credits were calculated; and(E) documentation that shows both parties have agreed to the oxygen credit transaction;(4) the name and address of the person conducting an attest engagement required under 18 AAC 53.170 and the results of the attest engagement or, if using the per-gallon method of compliance described in 18 AAC 53.035, each final report and certification statement required by 18 AAC 53.100(c);(5) the name and address of the person from whom each shipment of gasoline was received, and the date when it was received;(6) each bulk shipment of gasoline received, including the(A) volume of each shipment;(B) type, purity, and percentage by volume of oxygenate; and(C) oxygen content by weight;(7) the volume of each bulk shipment of oxygenates;(8) the name and address of the person from whom a bulk shipment of oxygenate was received;(9) the date and destination of each sale of gasoline, whether or not it was intended for use within a control area;(10) each shipment of gasoline sold or distributed including the (A) volume of each shipment;(B) type, purity, and percentage by volume of oxygenate; and(C) oxygen content by weight;(11) the results of all tests done to determine the oxygen content of gasoline; and(12) the name, address, and permit number of each CAR to whom any gasoline was sold or distributed, and the date of each transaction.(e) A retailer or a wholesale purchaser-consumer within a control area shall maintain a record of (1) the name, address, and permit number of each CAR from whom a shipment of gasoline was purchased or received, and the date each shipment was received; and(2) each shipment of gasoline bought, sold, or transported, including the(A) volume of each shipment;(B) type, purity, and percentage by volume of oxygenate;(C) oxygen content by weight;(D) destination of each sale or shipment of gasoline, whether or not it is intended for use within a control area; and(E) bill of lading (BOL) number or product transfer document invoice number.Eff. 9/25/92, Register 123; am 10/31/97, Register 144Authority:AS 44.46.020
AS 46.03.010
AS 46.03.020
AS 46.14.020
AS 46.14.030
AS 46.14.510