HRS § 237D-12 — Records to be kept; examination


§237D-12 Records to be kept; examination.
Every taxpayer shall keep in the English language within the State, and
preserve for a period of three years, suitable records of gross rental, gross
rental proceeds, or fair market rental value relating to the business taxed
under this chapter, and such other books, records of account, and invoices as
may be required by the department, and all such books, records, and invoices
shall be open for examination at any time by the department or the Multistate
Tax Commission pursuant to chapter 255, or the authorized representative
thereof.