TITLE 44
Taxation

CHAPTER 44-44
Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee

SECTION 44-44-8


§ 44-44-8. Records required – Inspection of records.

Every beverage wholesaler shall keep books, including records, receipts, and other pertinent papers, in a form the tax administrator may require. The records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the tax administrator, shall be produced at the time and place that he or she may designate for inspection by the tax administrator or his or her agents.

History of Section.
(P.L. 1984, ch. 251, § 4.)