3-64-070 Records and bookkeeping.
   Every telecommunications carrier required to collect the surcharge imposed herein shall keep accurate and complete books and records of the collection of the surcharge and how it was calculated, including any source documents and other pertinent papers and documents. All such books and records which are required to be kept by this chapter shall, at all times during business hours of the day, be subject to inspection by the department or its authorized agents and employees.
(Prior code § 189.1-7; Added Coun. J. 12-6-89, p. 9623; Amend Coun. J. 9-10-97, p. 51631)