Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
455.0000 RECORDS—Regulation 1698
455.0300 Gasoline Suppliers Account Number. The listing of a gasoline supplier's "SG" account number is not mandatory on the dealer's return on which a claim for credit on prepaid tax is made by the dealer. However, if the retailer does not have the sufficient documentation to support the credits it claims and the Board cannot verify them, the retailer's claim for credit would be denied. 5/24/94.