Section 28-5731 - Record requirementsA. 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:1. Three years after a report is required to be filed pursuant to section 28-5732.2. Three years after a report is filed.B. The records shall include receipts pursuant to section 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 section 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:1. Make the records available at the office designated by the director.2. If the place of business where records may be audited is located in this state, request the director to audit the records at the person's place of business.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.