§ 8918

Records (a) Each rental company shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner that are reasonably necessary to substantiate the reports required by subsection 8905(d) of this title. (b) The Commissioner or his or her agents may examine the books and records of any rental company during the usual business hours of the day to verify the truth and accuracy of any statement, report, or return or to determine if the tax imposed by this chapter has been paid. (Added 1983, No. 251 (Adj. Sess.), § 12, eff. Jan. 1, 1985.)