§238-9  Records.  Every person who is
engaged in any business in the State and who is required under this chapter to
make returns, shall keep in the English language in the State and preserve for
a period of three years, books of account or other records in sufficient detail
to enable the director of taxation, as far as reasonably practicable, to
determine whether or not any taxes imposed by this chapter are payable in
respect of the property, services, or contracting concerned, and if so payable,
the amount thereof. [L 1965, c 155, pt of §2; Supp, §119-9; HRS §238-9; am L
1969, c 274, §5; am L 1999, c 70, §8; am L 2000, c 198, §13]