Preservation of records; examination
Sec. 9. A taxpayer subject to taxation under this article shall keep
and preserve records of the taxpayer's adjusted gross income and
other books or accounts necessary to determine the amount of tax for
which the taxpayer is liable under this article. Those records, books,
and accounts shall be kept open for examination at any time by the
department or its authorized agents.
As added by P.L.347-1989(ss), SEC.1.
Last modified: May 28, 2006