HRS § 244D-9 — Records to be kept


§244D-9 Records to be kept. (a) Every
dealer shall keep a record of all sales of liquor by gallonage and dollar
volume in each liquor category defined in section 244D-1 and taxed under
section 244D-4(a) made by the dealer, in a form prescribed by the department of
taxation. Every person holding a license under the liquor law, other than a
manufacturer's or wholesaler's license, shall keep a record of all purchases by
the person of liquor by gallonage and dollar volume in each liquor category
defined in section 244D-1 and taxed under section 244D-4(a), in a form
prescribed by the department. All records shall be offered for inspection and
examination at any time upon demand by the department and shall be preserved
for a period of five years, except that the department may in writing consent
to their destruction within the five-year period or may require that they be
kept longer.
The department may by rule require the dealer
to keep other records as it may deem necessary for the proper enforcement of
this chapter.
(b) If any dealer or any other taxpayer fails
to keep records from which a proper determination of the tax due under this
chapter may be made, the department may fix the amount of tax for any period
from the best information obtainable by it, and assess the tax as hereinbefore
provided.