46.241—Required records.
The dealer must maintain:
(b)
Tax computation records;
(c)
Names, addresses and employer identification numbers of all controlled group members, if applicable;
(d)
A copy of the tax return, if the dealer filed one;
(e)
A list of locations covered by the tax return; and
(f)
A copy of any alternate method or procedure approval issued under § 46.263.
(Approved by the Office of Management and Budget under control number 1513-0129)