Delaware Statutes
§ 4306 — Records to be kept
Delaware·Title 30·Part Occupational and Business Licenses and Taxes·Ch. 43 USE TAX ON LEASES OF TANGIBLE PERSONAL PROPERTY
Every person required to collect the tax under this chapter shall keep records of every lease the rent under which is subject to tax under this chapter in such form as the Department of Finance may require. The records shall be available for inspection and examination at any time upon demand by the Department of Finance and shall be preserved for a period of 3 years; except that the Department of Finance may consent to their destruction within that period or may require that they be kept longer.
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Legislative History
30 Del. C. 1953, § 4306; 57 Del. Laws, c. 136, § 18 ; 57 Del. Laws, c. 741, § 46 ; 67 Del. Laws, c. 40, § 16
Nearby Sections
7
§ 4301
Definitions§ 4303
Collection of tax§ 4304
Liability for the tax§ 4305
Lessor’s license§ 4306
Records to be kept