SECTION 3.2-2113. Records to be kept by handler  


Every handler shall keep a complete record of the number of sheep subject to payment bought by him for a period of not less than three years. Such records shall be open for inspection by the Tax Commissioner, and shall be established and maintained as required by the Tax Commissioner.

1995, c. 691 , § 3.1-1078; 2008, c. 691 .