§ 74-157. Records of seller; inspection.  


Latest version.
  • Every seller who is subject to this article shall keep complete records showing all purchases in the county, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, the date of payment thereof, and the amount of tax imposed under this article. Such records shall be kept open for inspection by the duly authorized agents of the county during business hours on business days. The duly authorized agents of the county may make such transcripts thereof during such time as they may desire.

    (Code 1988, § 13-102)

(Code 1988, § 13-102)