42-5004. Department records


A. Records and accounts shall be kept by the department showing separately the
taxes collected under each of the classifications and amounts collected from businesses
engaged in within each county as prescribed in this article and article 2 of this
chapter. On or before the fifth day of each month the department of revenue shall
deliver a statement to the state treasurer, and a duplicate statement to the director of
the department of administration, showing all collections made during the preceding month
and setting forth the classifications and amounts collected from businesses engaged in
within each county.


B. The department shall keep full and accurate records of all monies received by
it, shall show how such monies were disbursed and shall preserve all returns filed with
it as prescribed by section 42-1105.