§ 150-1200. Inspection of records.  


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  • 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 dealers making such reports as required by section 150-1199 shall be open for inspection by the department of finance at all reasonable hours for a period consisting of the calendar year in which the tax becomes due and of the three subsequent calendar years.

(Code 1956, § 56A-9)