Common use of Acceptable records Clause in Contracts

Acceptable records. (1) Evidence of purchases of gasoline, and the purposes for which it was used, to substantiate claims may include paid duplicate sales invoices or tickets from the gaso- line dealer or other vendor, and de- tailed records of all fuel used which show the amount consumed on a farm for farming purposes and the amount used for other purposes. (2) Records maintained for Federal or State income tax purposes, or to sup- port claims for refund of a State tax on gasoline, may be used to the extent that they contain the information nec- ▇▇▇▇▇▇ to substantiate the accuracy of the claim for credit under section 6420. However, the records must show sepa- rately the number of gallons of gaso- line used on a farm for farming pur- poses. (3) If trucks or other vehicles are used both on and off the farm, an allo- cation of gasoline used in the vehicle will be required to show separately the number of gallons of gasoline used on a farm for farming purposes in respect of which the claim is made. (4) If the owner, tenant, or operator is entitled under section 6420(c)(4)(A) to claim credit or payment in respect of gasoline used on the person’s farm by another person other than an owner, tenant, or operator of the farm for a purpose described in section

Acceptable records. (1) Evidence of purchases of gasoline, and the purposes for which it was used, to substantiate claims may include paid duplicate sales invoices or tickets from the gaso- line dealer or other vendor, and de- tailed records of all fuel used which show the amount consumed on a farm for farming purposes and the amount used for other purposes. (2) Records maintained for Federal or State income tax purposes, or to sup- port claims for refund of a State tax on gasoline, may be used to the extent that they contain the information nec- ▇▇▇▇▇▇ to substantiate the accuracy of the claim for credit under section 6420. However, the records must show sepa- rately the number of gallons of gaso- line used on a farm for farming pur- poses. (3) If trucks or other vehicles are used both on and off the farm, an allo- cation of gasoline used in the vehicle will be required to show separately the number of gallons of gasoline used on a farm for farming purposes in respect of which the claim is made. (4) If the owner, tenant, or operator is entitled under section 6420(c)(4)(A) to claim credit or payment in respect of gasoline used on the person’s farm by another person other than an owner, tenant, or operator of the farm for a purpose described in sectionsection 6420(c)(3)(A) and § 48.6420–4(d), the claimant must have records showing (i) the name and address of the person who performed the farming operation,

Acceptable records. (1) Evidence of purchases of gasoline, and the purposes for which it was used, to substantiate claims may include paid duplicate sales invoices or tickets from the gaso- line dealer or other vendor, and de- tailed records of all fuel used which show the amount consumed on a farm for farming purposes and the amount used for other purposes. (2) Records maintained for Federal or State income tax purposes, or to sup- port claims for refund of a State tax on gasoline, may be used to the extent that they contain the information nec- ▇▇▇▇▇▇ to substantiate the accuracy of the claim for credit under section 6420. However, the records must show sepa- rately the number of gallons of gaso- line used on a farm for farming pur- poses. (3) If trucks or other vehicles are used both on and off the farm, an allo- cation of gasoline used in the vehicle will be required to show separately the number of gallons of gasoline used on a farm for farming purposes in respect of which the claim is made. (4) If the owner, tenant, or operator is entitled under section 6420(c)(4)(A) to claim credit or payment in respect of gasoline used on the person’s farm by another person other than an owner, tenant, or operator of the farm for a purpose described in sectionsection 6420(c)(3)(A) and § 48.6420–4(d), the claimant must have records showing (i)