Part 5 - RECORDS

Section 3.1.5.1 - ISSUING AGENCY
Section 3.1.5.2 - SCOPE
Section 3.1.5.3 - STATUTORY AUTHORITY
Section 3.1.5.4 - DURATION
Section 3.1.5.5 - EFFECTIVE DATE
Section 3.1.5.6 - OBJECTIVE
Section 3.1.5.7 - DEFINITIONS
Section 3.1.5.8 - SUFFICIENCY OF RECORDS
Section 3.1.5.9 - RECORDS RECONSTRUCTION
Section 3.1.5.10 - CONSISTENCY IN METHOD OF ACCOUNTING
Section 3.1.5.11 - ACCOUNTING FOR GOVERNMENTAL GROSS RECEIPTS TAX
Section 3.1.5.12 - RECORDS INCLUDE GOVERNMENTAL RETURNS, DOCUMENTS, REPORTS AND OTHER ATTACHMENTS
Section 3.1.5.13 - ENFORCEMENT BY SUBPOENA
Section 3.1.5.14 - REASONABLE HOURS
Section 3.1.5.15 - RECORDKEEPING AND RETENTION REQUIREMENTS
Section 3.1.5.16 - TAXPAYER'S RECORDS IN POSSESSION OF ANOTHER