42-3010. Transaction invoices and other records; retention period
A. When any wholesaler or distributor in this state sells or delivers to any person any of the luxuries on which a tax is imposed by this chapter, the wholesaler or distributor shall make a duplicate invoice of the transaction, showing the date of delivery, the amount and value of each sale, shipment or consignment, and the name and location of the purchaser or person to whom delivery is made. Except as otherwise provided in section 42-3405, the wholesaler or distributor shall file and retain the invoice for a period of two years, subject to inspection and use by the department.
B. Every wholesaler, distributor or retailer shall procure and retain invoices showing the amount and value of each purchase or shipment of any luxuries received, the date of the shipment, the name and location of the shipper and the value of the purchase or shipment. Except as otherwise provided in section 42-3405, the wholesaler, distributor or retailer shall retain the invoices for a period of two years, subject to inspection and use by the department.
C. Transactions that involve tobacco products shall also meet the requirements of article 11 of this chapter.
Section: Previous 42-3002 42-3003 42-3004 42-3005 42-3006 42-3008 42-3009 42-3010 42-3051 42-3052 42-3053 42-3101 42-3102 42-3103 42-3104 NextLast modified: October 13, 2016