32 V.S.A. § 8918 — Records

(a) Each rental company shall keep and retain for a period of not less than three years
such records as may be prescribed by the Commissioner that are reasonably necessary
to substantiate the reports required by subsection 8905(d) of this title.
(b) The Commissioner or his or her agents may examine the books and records of any rental
company during the usual business hours of the day to verify the truth and accuracy
of any statement, report, or return or to determine if the tax imposed by this chapter
has been paid. (