It shall be the duty of every person liable for collection and remittance of the taxes
imposed by this article to preserve for a period of five (5) years records showing
the total daily purchases under the article, the date thereof, the taxes collected
thereon and the amount of tax required to be collected by this article. The commissioner
of revenue shall have the power to examine such records for the purpose of administering
and enforcing the provisions of this article, and to make transcripts of all or any
parts thereof.
(Res. No. 13-07-2000, 7-18-00)
