§244D-9  Records to be kept.  (a)  Everydealer shall keep a record of all sales of liquor by gallonage and dollarvolume in each liquor category defined in section 244D-1 and taxed undersection 244D-4(a) made by the dealer, in such form as the department oftaxation 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 allpurchases by the person of liquor by gallonage and dollar volume in each liquorcategory defined in section 244D-1 and taxed under section 244D-4(a), in suchform as the department may prescribe.  All such records shall be offered forinspection and examination at any time upon demand by the department orcommission and shall be preserved for a period of five years, except that thedepartment may in writing consent to their destruction within such period ormay require that they be kept longer.

The department may by rule require the dealerto keep such other records as it may deem necessary for the proper enforcementof this chapter.

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