Employers and others subject to the tax under Chapter 181 are required to keep such records as will enable the filing of true and accurate returns, whether of taxes withheld at source or of taxes payable upon earnings or net profits, or both, and such records are to be preserved to enable the Finance Director, or any agent or employee of the Finance Director, to verify the correctness of the returns filed.
(Res. 128. Passed 9-3-68.)