Vermont Statutes
§ 8918 — Records
Vermont·Title 32 Title 32: Taxation and Finance·Ch. 219 Chapter 219: Motor Vehicle Purchase and Use Tax
(a)Each rental company shall keep and retain for a period of not less than three years such records as may be prescribed by the Commissioner that are reasonably necessary to substantiate the reports required by subsection 8905(d) of this title.
(b)The Commissioner or his or her agents may examine the books and records of any rental company during the usual business hours of the day to verify the truth and accuracy of any statement, report, or return or to determine if the tax imposed by this chapter has been paid. (Added 1983, No. 251 (Adj. Sess.), § 12, eff. Jan. 1, 1985.)
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Nearby Sections
15
§ 8900
Statutory purposes§ 8901
Purpose§ 8902
Definitions§ 8903
Tax imposed§ 8904
Completion of form§ 8906
Tax form contents§ 8908
Rules§ 8909
Enforcement§ 8910
Penalties§ 8911
Exceptions§ 8912
Allocation of funds§ 8914
Refund