§ 9-155. Collector's records.

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Every person liable for the collection and payment to the county of any tax imposed by this article shall keep, for two years, all records necessary to determine the amount of the tax as he may have been responsible for collecting and paying to the county. The commissioner of the revenue may inspect such records at all reasonable times.

(Code 1978, § 8-46)

(Code 1978, § 8-46)

                    
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