§ 105-255. Secretary of Revenue to keep records.
§105‑255. Secretary of Revenue to keep records.
The Secretary of Revenue shallkeep books of account and records of collections of taxes as may be prescribedby the Director of the Budget; shall keep an assessment roll for the taxeslevied, assessed, and collected under this Subchapter, showing in same the nameof each taxpayer, the amount of tax assessed against each, when assessed, theincrease or decrease in such assessment; the penalties imposed and collected,and the total tax paid; and shall make monthly reports to the Director of theBudget and to the Auditor and/or State Treasurer of all collections of taxes onsuch forms as prescribed by the Director of the Budget. (1939,c. 158, s. 925; 1973, c. 476, s. 193.)