Section 45IAC6-1-12. Books and records; retention

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Every taxpayer shall keep and maintain proper books and records sufficient to adequately reflect the severance of all petroleum products and their value for a period of three (3) years from the date of the filing of the return and the payment of the tax for each taxable period. (Department of State Revenue; PT II,; filed Jul 18, 1947, 9:30 a.m.: Rules and Regs. 1948, p. 353; filed Nov 25, 2014, 3:44 p.m.: 20141224-IR-045140145FRA)

                    
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