3-54-070  Maintaining books and records.
   Every electricity deliverer required to pay the fee imposed by this chapter shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this chapter. The books and records shall be subject to and available for inspection by the department at all times during business hours of the day.
(Added Coun. J. 6-10-98, p. 71741; Amend Coun. J. 11-8-12, p. 38872, § 42)