Section 11-504 - Records. - Maryland Statutes

§ 11-504. Records.
 

(a)  In general.- A vendor shall keep: 

(1) complete and accurate records of: 

(i) all retail sales and sales for use; and 

(ii) the sales and use tax collected; and 

(2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices. 

(b)  Inspection.- A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours. 

(c)  Preservation.- A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller: 

(1) consents in writing to an earlier destruction of the records; or 

(2) requires in writing that the records be kept longer. 
 

[An. Code 1957, art. 81, §§ 357, 399; 1988, ch. 2, § 1.]