§237D-12  Records to be kept; examination. Every operator and plan manager shall keep in the English language within theState, and preserve for a period of three years, suitable records of grossrental, gross rental proceeds, or fair market rental value relating to thebusiness 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 theMultistate Tax Commission pursuant to chapter 255, or the authorizedrepresentative thereof. [L 1986, c 340, pt of §1; am L 1988, c 241, §11; am L1995, c 92, §15; am L 1998, c 156, §26]