1. (a) A vendor shall keep:

   1. (1) complete and accurate records of:

      1. (i) all retail sales and sales for use; and
      2. (ii) the sales and use tax collected; and
   2. (2) other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.
2. (b) 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.

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

   1. (1) consents in writing to an earlier destruction of the records; or
   2. (2) requires in writing that the records be kept longer.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.

Formerly Art. 81, §§ 357, 399.