§ 105-187.46. Records and audits.
§105‑187.46. Records and audits.
(a) Records. A personwho is required to file a return under this Article must keep a record of alldocuments used to determine information provided in the return. The recordsmust be kept for three years after the due date of the return to which therecords apply.
(b) Audits. TheSecretary may audit a person who is required to file a return under thisArticle. (1998‑22, s. 1.)