§ 10205 - Records; report - Vermont Statutes

§ 10205. Records; report

(a) Each distributor and manufacturer licensed under this chapter shall maintain records and books relating to the distribution and sale of break-open tickets and to any other expenditure required by the commissioner. A licensee shall make its records and books available to the commissioner for auditing.

(b) Each licensed distributor shall file with the commissioner on the same schedule as the distributor files sales tax returns the following information for the preceding reporting period:

(1) The names of organizations to which boxes of break-open tickets were sold.

(2) The number of boxes of break-open tickets sold to each organization.

(3) The ticket denomination and serial numbers of tickets for each box.

(c) Records and reports filed under this section shall be subject to the provisions of 32 V.S.A. § 3102.

(d) The commissioner of taxes shall provide the records and reports filed under this section to the attorney general, upon request, notwithstanding the provisions of section 3102 of this title. (Added 1991, No. 267 (Adj. Sess.), § 2, eff. Oct. 1, 1992; amended 1993, No. 183 (Adj. Sess.), § 10.)