A licensee who maintains a bulk fuel storage facility may obtain credit for tax paid on fuel withdrawn from that storage facility if the following records are maintained:
Ÿ Date of withdrawal;
Ÿ Number of gallons withdrawn;
Ÿ Fuel type;
Ÿ Unit number of vehicle receiving fuel; and
Ÿ Purchase and inventory records to substantiate that tax was paid on bulk fuel purchases.
The licensee must show adequate records are maintained to distinguish fuel placed in qualified and non-qualified motor vehicles for all member jurisdictions.