14612. Each licensee shall maintain in this state, or with the secretary’s permission, at another location, an accurate record of all transactions subject to assessment. These records shall be maintained for a period of not less than three years following the transaction and are subject to audit by the secretary.(Amended by Stats. 2005, Ch. 490, Sec. 13. Effective January 1, 2006.)
California Legal Code
§ 14612
Source: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=FAC&division=7.&title=&part=&chapter=5.&article=6.· Version 2026