§ 150-314. Inspection of records.

Latest version.

In order that the department of finance may have additional means of checking and verifying the accuracy of such reports, all the records, books and other documents of those making such reports as required by section 150-313 shall be open for inspection by the department at all reasonable hours for a period of at least three years from the date the tax becomes due. Lessors or other persons from whom motion picture films are leased or obtained shall keep their records accessible to the department in the same manner as the lessees or those who obtain motion picture films.

(Code 1956, § 6-11)

                    
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