Every taxpayer shall keep accurate books and records of their business or activity, including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability or exemption under this chapter. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the department.
(Added Coun. J. 11-22-91, p. 9180; Amend Coun. J. 12-12-01, p. 75777, § 2.13; Amend Coun. J. 12-4-02, p. 99931, § 2.7)