It shall be the duty of any seller of food liable for a collection and remittance
of the taxes imposed by this article to keep and preserve for a period of three years
records showing gross sales of all food and beverages, the amount charged the purchaser
of each such purchase, the date thereof, the taxes collected thereon and the amount
of tax required to be collected by this article. The commissioner shall have the power
to examine such records at reasonable times and without unreasonable interference
with the business of the seller, for the purpose of administering and enforcing the
provisions of this article and to make copies of all or any parts thereof.
(Code 1988, § 13-281)
