Wisconsin Code § 168.10

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Every agent or employee of any
railroad company or other transportation company and every person transporting gasoline, gasoline-alcohol fuel blends, kerosene,

other refined oils, fuel oils and petroleum distillates, having the
custody of books or records showing the shipment or receipt of
gasoline, gasoline-alcohol fuel blends, kerosene, or other refined
oils, fuel oils and petroleum distillates shall give and permit the
department and the inspectors; and, in regard to the fee under s.
168.12 (1), shall give and permit the department of revenue; free
access to such books and records for the purpose of determining
the amount of petroleum products shipped and received. All
clerks, bookkeepers, express agents, railroad agents or officials,
employees, or common carriers, or other persons shall provide
the department and the inspectors; and, in regard to the fee under
s. 168.12 (1), shall provide the department of revenue; all information in their possession when so requested in tracing, finding,
sampling and inspecting such shipments.

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