Declaration Form C control: issuance, withholding and recordkeeping requirements to ensure tax compliance and proper form custody.

The Commissioner issues blank Declaration Form 'C' to registered purchasing dealers on application; the purchaser must complete and sign the Form, retain the counterfoil, and give original and duplicate to the seller. The Commissioner may reject or withhold issuance for failures such as unpaid tax, defaulted returns, inadequate requisition or utilization accounts, or adverse material, after hearing and for recorded reasons, or issue Forms subject to conditions. Dealers must keep Forms in safe custody, maintain prescribed registers, report loss or theft, surrender unused Forms on cancellation, and furnish utilization accounts and originals with reconciliation returns as required.

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