§244D-9  Records to be kept.  (a)  Every
dealer shall keep a record of all sales of liquor by gallonage and dollar
volume in each liquor category defined in section 244D-1 and taxed under
section 244D-4(a) made by the dealer, in such form as the department of
taxation may prescribe.  Every person holding a license under the liquor law,
other than a manufacturer's or wholesaler's license, shall keep a record of all
purchases by the person of liquor by gallonage and dollar volume in each liquor
category defined in section 244D-1 and taxed under section 244D-4(a), in such
form as the department may prescribe.  All such records shall be offered for
inspection and examination at any time upon demand by the department or
commission and shall be preserved for a period of five years, except that the
department may in writing consent to their destruction within such period or
may require that they be kept longer.



The department may by rule require the dealer
to keep such other records as it may deem necessary for the proper enforcement
of this chapter.



(b)  If any dealer or any other taxpayer fails
to keep records from which a proper determination of the tax due under this
chapter may be made, the department may fix the amount of tax for any period
from the best information obtainable by it, and assess the tax as hereinbefore
provided. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §7; am
L 1989, c 149, §1]