The Fuel Composition and Accountability Program (FuelCAP) is expanding to perform inspections of multiple fueling stations under the same ownership. The inspections may occur simultaneously.
FuelCAP was developed in 2007 by the Bureau of Motor and Alternative Fuel Taxes and is now performed by the Bureau of Enforcement and Taxpayer Assistance. The program helps to ensure that oil company franchise taxes owed to the commonwealth are correctly paid. The department’s field enforcement personnel will perform detailed proof-of-inventory reconciliations on-site and the results are crossed matched with a review of fuel distributor and fuel carrier reports to ensure the reports are accurate.
The department may request records which must be provided by the owner or controlling entity within a reasonable time, typically 24 hours.
Information about record keeping and penalties is available from the brochure, Recordkeeping Requirements for Retail Service Stations.