§ 45-53-243-10

Each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel or substitutes therefor handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in the county during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment. (Act 89-393, p. 768, § 11.)