§ 23-63-4.5 - Records required.
SECTION 23-63-4.5
§ 23-63-4.5 Records required. – Every retailer shall keep such books, including records, receipts, and otherpertinent papers, in such form as the tax administrator may require. Therecords shall be open at all times to the inspection of the tax administratorand his or her agents and, upon summons issued by the tax administrator, shallbe produced at such time and place as he or she may designate for inspection bythe tax administrator or his or her agents.