§251-11  Records to be kept; examination. Every person shall keep in the English language within the State, and preservefor a period of three years, suitable records relating to the surcharge taxlevied and assessed under this chapter, and such other books, records ofaccount, and invoices as may be required by the department of taxation, and allsuch books, operators records, and invoices shall be open for examination atany time by the department or the Multistate Tax Commission pursuant to chapter255, or the authorized representative thereof. [L 1991, c 263, pt of §1; am L1995, c 92, §19]