§237-41  Records to be kept; examination. Every taxpayer shall keep in the English language within the State, andpreserve for a period of three years, suitable records of gross proceeds ofsales and gross income, and such other books, records of account, and invoicesas may be required by the department of taxation, 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 1935, c 141, §22; am L 1937, c 202, §2; am L 1943, c140, §1; RL 1945, §5472; am L 1945, c 253, §10; RL 1955, §117-36; am L Sp 19592d, c 1, §16; HRS §237-41; am L 1969, c 274, §4; am L 1974, c 139, §7; am L1995, c 92, §13]