§237D-12  Records to be kept; examination. 
Every operator and plan manager 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]