(1) Every person importing, manufacturing, refining, transporting, blending, or storing aircraft fuel must keep for a period of five years open to inspection at all times during the business hours of the day to the department or its authorized representatives, a complete record of all aircraft fuel purchased or received and all aircraft fuel sold, delivered, or used by them.
(2) Records must show:
(a) The date of receipt;
(b) The name and address of the person from whom purchased or received;
(c) The number of gallons received at each place of business or place of storage in the state of Washington;
(d) The date of sale or delivery;
(e) The number of gallons sold, delivered, or used for taxable purposes;
(f) The number of gallons sold, delivered, or used for any purpose not subject to tax;
(g) The name, address, and aircraft fuel license number of the purchaser if the fuel tax is not collected on the sale or delivery;
(h) The physical inventories of aircraft fuel and petroleum products on hand at each place of business at the end of each month;
(i) Stocks of raw gasoline, gasoline stock, diesel oil, kerosene, kerosene distillates, casing head gasoline, and other petroleum products which may be used in the compounding, blending, or manufacturing of aircraft fuel.
(3) The department may require a person other than a licensee engaged in the business of selling, purchasing, distributing, storing, transporting, or delivering aircraft fuel to submit periodic reports to the department regarding the disposition of the aircraft fuel. The reports must be on forms prescribed by the department and must contain information as the department may require.
(4) Every person operating any conveyance transporting fuel in bulk must possess during the entire time an invoice, bill of sale, or other statement showing the name, address, and license number of the seller or consigner, the destination, name, and address of the purchaser or consignee, license number, if applicable, and the number of gallons. The person transporting fuel must at the request of any law enforcement officer or authorized representative of the department, produce for inspection required records and must permit inspection of the contents of the vehicle.