§ 11-1-103. RECORDS.

Latest version.

(a)

Requirement. Each person who is required to collect a tax under this article shall keep complete and accurate records in the form and with the information that the Director requires.

(b)

Available for inspection. A person who is required to keep records under this section shall make the records available for inspection and examination by the Director or the Director's designee at any time during business hours.

(c)

Records kept for 4 years. Notwithstanding any other section of the Code, a person who is required to keep records under this section shall keep the records for 4 years, unless the Director consents in writing to an earlier destruction of the records.

(1988 Code, § 33-381) (Bill No. 12, 1992, § 1, 3-12-1992; Bill No. 49-96, § 20, 7-1-1996; Bill No. 33-03, § 2, 7-1-2004; Bill No. 72-03, § 21, 7-1-2004)

                    
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