§ 147.3. Driver’s daily load, return and settlement sheets.
(a) Section 701 of the act (31 P. S. § § 700j-701) requires that dealers retain copies of daily load, return and settlement sheets for each driver for two years.
(b) The cash receipts of each driver shall be shown on his settlement sheet, and where combined or summarized into one entry and not supported by route books or other detailed records, the dealers shall support the cash receipts with a copy of the receipt left with each customer which shall be detailed as to date, name and address of customer, amount received and the purpose of payment.
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