§238-9  Records.  Every person who isengaged in any business in the State and who is required under this chapter tomake returns, shall keep in the English language in the State and preserve fora period of three years, books of account or other records in sufficient detailto enable the director of taxation, as far as reasonably practicable, todetermine whether or not any taxes imposed by this chapter are payable inrespect 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 L1969, c 274, §5; am L 1999, c 70, §8; am L 2000, c 198, §13]