§237-41  Records to be kept; examination. 
Every taxpayer shall keep in the English language within the State, and
preserve for a period of three years, suitable records of gross proceeds of
sales and gross income, and such other books, records of account, and invoices
as 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 the
Multistate Tax Commission pursuant to chapter 255, or the authorized
representative thereof. [L 1935, c 141, §22; am L 1937, c 202, §2; am L 1943, c
140, §1; RL 1945, §5472; am L 1945, c 253, §10; RL 1955, §117-36; am L Sp 1959
2d, c 1, §16; HRS §237-41; am L 1969, c 274, §4; am L 1974, c 139, §7; am L
1995, c 92, §13]