2 Del. Admin. Code § 2244-I-1.8

Current through Register Vol. 28, No. 1, July 1, 2024

Section 2244-I-1.8 - Records

1.8.1 The records of Distributors, as required in section 5123, may be microfilmed and these presented to auditors conducting periodic audits, providing the original records are maintained for three (3) years and are available when and if required during the audit. Equipment for viewing the microfilm must be provided by the taxpayer.

2 Del. Admin. Code § 2244-I-1.8