§237D-12 Records to be kept; examination. Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross rental, gross rental proceeds, or fair market rental value relating to the business taxed under this chapter, and such other books, records of account, and invoices as may be required by the department, and all such books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof. [L 1986, c 340, pt of §1; am L 1988, c 241, §11; am L 1995, c 92, §15; am L 1998, c 156, §26; am L 2021, c 90, §11]
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