2 CAR § 123-102
(a) The following terms shall be construed in this part to have the following meanings, except in those instances where the context clearly indicates otherwise:
(2) "Books and records" or "books or records" shall include all pertinent:
(5)
(7) "Handle" means the doing of any one (1) or several or all of the following acts, to buy, sell, barter, acquire, store, process, consign, receive, transport, control as: