Section 11-504 - Records.
§ 11-504. Records.
(a) In general.- A vendor shall keep:
(1) complete and accurate records of:
(i) all retail sales and sales for use; and
(ii) the sales and use tax collected; and
(2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.
(b) Inspection.- A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.
(c) Preservation.- A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:
(1) consents in writing to an earlier destruction of the records; or
(2) requires in writing that the records be kept longer.
[An. Code 1957, art. 81, §§ 357, 399; 1988, ch. 2, § 1.]