Section R15-5-2222. Record Retention

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A vendor collecting use tax from a purchaser shall keep and pre- serve suitable records and other books and accounts necessary to determine the tax collected for the statutorily prescribed limitation period. For purposes of this rule, the limitation period is the period of time for which the Department may assess tax, penalties, or interest pursuant to A.R.S. § 42-113. Records, books, and accounts shall be open for inspection at any reasonable time by the Depart- ment or its authorized agent.

Historical Note

Repealed effective February 22, 1989 (Supp. 89-1). New

Section adopted effective October 14, 1993 (Supp. 93-4).

                    
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