§ 74-308. Collector's records.

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It shall be the duty of every person liable for the collection and payment to the county of any tax imposed by this article to keep and preserve, for a period of two years, such suitable records as may be necessary to determine the amount of such tax as he may have been responsible for collecting and paying to the county. The commissioner of the revenue may inspect such records at all reasonable times.

(Code 1988, § 13-187)

(Code 1988, § 13-187)

                    
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