§ 44-29-15 - Records required.
SECTION 44-29-15
§ 44-29-15 Records required. – Every seller shall keep any books, including records, receipts, and otherpertinent papers, in any form that the tax administrator may require. Theserecords shall be open at all times to the inspection of the tax administratorand his or her agents and, upon summons issued by the administrator, shall beproduced at any time and place that the administrator may designate forinspection by him or her or his or her agents.