Sec. 36-207. Keeping, maintenance of records.
It shall be the duty of every local dealer and seller, and he is hereby so required, to maintain and keep, for a period of two (2) years, such record of cigarettes sold and delivered by him as may be required by the city collector and to make all such records available for examination by said city collector, or his duly authorized agent, upon demand, at any and all reasonable times. (Tax Code 1941, § 133(12))
Last updated date: 10/23/2006 4:15:21 PM