Records of short-term lessor: Maintenance; inspection; form; penalty; duties of Executive Director of Department of Taxation.
1. Every person engaged in business as a short-term lessor shall maintain a record of the identity of each short-term lessee and the exact time the vehicle is the subject of such lease or in the possession of the short-term lessee.
2. Every such record is a public record and open to inspection by any person.
3. If the Executive Director of the Department of Taxation prescribes a form for the keeping of the record provided for in this section, the short-term lessor shall use the form.
4. It shall be a misdemeanor for any such short-term lessor to fail to make or have in his possession or to refuse an inspection of the record required in this section.
5. The Executive Director of the Department of Taxation shall:
(a) Adopt such regulations as he determines are necessary to carry out the provisions of this section; and
(b) Upon the request of the Director of the Department of Motor Vehicles, provide to the Director of the Department of Motor Vehicles a copy of any record described in this section.
Last modified: February 25, 2006