A. Every dealer required to make a return and pay or collect any tax underthis chapter shall keep and preserve suitable records of the sales, leases,or purchases, as the case may be, taxable under this chapter, and such otherbooks of account as may be necessary to determine the amount of tax duehereunder, and such other pertinent information as may be required by the TaxCommissioner.
B. In order to aid in the administration and enforcement of the provisions ofthis chapter, all wholesalers and jobbers in this Commonwealth shall keep arecord of all sales of tangible personal property, whether such sales be forcash or on terms of credit. Such records shall include the name and addressof the purchaser, the number of the certificate of registration issued to thepurchaser, the date of the purchase, the article purchased, and the price atwhich the article is sold to the purchaser. Any wholesaler or jobber failingto keep such records shall be guilty of a Class 1 misdemeanor. Any person whois both a retailer and a wholesaler or jobber and who fails to keep properrecords showing wholesale sales and retail sales separately shall pay the taxas a retailer on both classes of his business.
C. For the purpose of enforcing the collection of the tax levied by thischapter, the Tax Commissioner is authorized to examine the books, records,and other documents of all transportation companies, agencies, firms, orpersons as defined herein that conduct their business by truck, rail, water,airplane, or otherwise, in order to determine what dealers are importing orotherwise are shipping articles of tangible personal property which areliable for the tax. If such transportation company, agency, firm or person asdefined herein refuses to permit such examination of its or his books,records, and other documents by the Tax Commissioner, as aforesaid, it or heshall be guilty of a Class 1 misdemeanor. The Tax Commissioner may proceed bypetitioning the appropriate circuit court to require the transportationcompany, agency, firm, or person to show cause as to why such books, records,and other documents should not be examined pursuant to the injunction of thecourt, and as to why a bond should not be required with proper security inthe penalty of not more than $2,000 conditioned upon compliance with theprovisions hereof for a period of not more than 1 year.
(Code 1950, § 58-441.29; 1966, c. 151; 1984, c. 675.)
A. Every dealer required to make a return and pay or collect any tax underthis chapter shall keep and preserve suitable records of the sales, leases,or purchases, as the case may be, taxable under this chapter, and such otherbooks of account as may be necessary to determine the amount of tax duehereunder, and such other pertinent information as may be required by the TaxCommissioner.
B. In order to aid in the administration and enforcement of the provisions ofthis chapter, all wholesalers and jobbers in this Commonwealth shall keep arecord of all sales of tangible personal property, whether such sales be forcash or on terms of credit. Such records shall include the name and addressof the purchaser, the number of the certificate of registration issued to thepurchaser, the date of the purchase, the article purchased, and the price atwhich the article is sold to the purchaser. Any wholesaler or jobber failingto keep such records shall be guilty of a Class 1 misdemeanor. Any person whois both a retailer and a wholesaler or jobber and who fails to keep properrecords showing wholesale sales and retail sales separately shall pay the taxas a retailer on both classes of his business.
C. For the purpose of enforcing the collection of the tax levied by thischapter, the Tax Commissioner is authorized to examine the books, records,and other documents of all transportation companies, agencies, firms, orpersons as defined herein that conduct their business by truck, rail, water,airplane, or otherwise, in order to determine what dealers are importing orotherwise are shipping articles of tangible personal property which areliable for the tax. If such transportation company, agency, firm or person asdefined herein refuses to permit such examination of its or his books,records, and other documents by the Tax Commissioner, as aforesaid, it or heshall be guilty of a Class 1 misdemeanor. The Tax Commissioner may proceed bypetitioning the appropriate circuit court to require the transportationcompany, agency, firm, or person to show cause as to why such books, records,and other documents should not be examined pursuant to the injunction of thecourt, and as to why a bond should not be required with proper security inthe penalty of not more than $2,000 conditioned upon compliance with theprovisions hereof for a period of not more than 1 year.
(Code 1950, § 58-441.29; 1966, c. 151; 1984, c. 675.)
A. Every dealer required to make a return and pay or collect any tax underthis chapter shall keep and preserve suitable records of the sales, leases,or purchases, as the case may be, taxable under this chapter, and such otherbooks of account as may be necessary to determine the amount of tax duehereunder, and such other pertinent information as may be required by the TaxCommissioner.
B. In order to aid in the administration and enforcement of the provisions ofthis chapter, all wholesalers and jobbers in this Commonwealth shall keep arecord of all sales of tangible personal property, whether such sales be forcash or on terms of credit. Such records shall include the name and addressof the purchaser, the number of the certificate of registration issued to thepurchaser, the date of the purchase, the article purchased, and the price atwhich the article is sold to the purchaser. Any wholesaler or jobber failingto keep such records shall be guilty of a Class 1 misdemeanor. Any person whois both a retailer and a wholesaler or jobber and who fails to keep properrecords showing wholesale sales and retail sales separately shall pay the taxas a retailer on both classes of his business.
C. For the purpose of enforcing the collection of the tax levied by thischapter, the Tax Commissioner is authorized to examine the books, records,and other documents of all transportation companies, agencies, firms, orpersons as defined herein that conduct their business by truck, rail, water,airplane, or otherwise, in order to determine what dealers are importing orotherwise are shipping articles of tangible personal property which areliable for the tax. If such transportation company, agency, firm or person asdefined herein refuses to permit such examination of its or his books,records, and other documents by the Tax Commissioner, as aforesaid, it or heshall be guilty of a Class 1 misdemeanor. The Tax Commissioner may proceed bypetitioning the appropriate circuit court to require the transportationcompany, agency, firm, or person to show cause as to why such books, records,and other documents should not be examined pursuant to the injunction of thecourt, and as to why a bond should not be required with proper security inthe penalty of not more than $2,000 conditioned upon compliance with theprovisions hereof for a period of not more than 1 year.
(Code 1950, § 58-441.29; 1966, c. 151; 1984, c. 675.)
