§ 11-504

# (a)

A vendor shall keep:

# (1)

complete and accurate records of:

(i) all retail sales and sales for use; and

(ii) the sales and use tax collected; and

# (2)

other records in the form that the Comptroller requires by regulation, including bills of lading and invoices.

# (b)

A vendor shall make the records under subsection (a) of this section available for inspection and examination by the Comptroller at any time during business hours.

# (c)

A vendor shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller:

# (1)

consents in writing to an earlier destruction of the records; or

# (2)

requires in writing that the records be kept longer.