§251-11  Records to be kept; examination. 
Every person shall keep in the English language within the State, and preserve
for a period of three years, suitable records relating to the surcharge tax
levied and assessed under this chapter, and such other books, records of
account, and invoices as may be required by the department of taxation, and all
such books, operators 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 1991, c 263, pt of §1; am L
1995, c 92, §19]