§ 7-1-103. RETENTION OF DOCUMENTS.

A person subject to the provisions of this title shall:

(1)

For 4 years after the date of filing a document required under this title, obtain and preserve all accounts, bills, receipts, books, papers, and documents necessary to complete and substantiate the required document; and

(2)

After reasonable notice, make these accounts, bills, receipts, books, papers, and documents available for inspection at the request of the commission.

(1988 Code, § 28-3) (Bill No. 91-99, § 2, 7-1-2004; Bill No. 75-11, § 1, 1-1-2012)