Records

# (a)

Every taxpayer liable for reporting or paying tax under this article shall keep such records, receipts, invoices and other pertinent papers in such form as the Tax Commissioner may require.

# (b)

Every taxpayer shall keep such records for not less than three years after the annual return is filed under this article, unless the Tax Commissioner in writing authorizes their earlier destruction. An extension of time for making an assessment shall automatically extend the time period for keeping the records for all years subject to audit covered in the agreement for extension of time.

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In this chapter (40 sections)

11-12A-19 · 11-12A-19
11-12A-20 · 11-12A-20
11-12A-21 · 11-12A-21
11-12A-22 · 11-12A-22
11-12A-23 · 11-12A-23
11-12A-24 · Repeal of article and date thereof; short taxable years for…
11-12A-25 · Credit for consumers sales and service tax and use tax paid
11-12B-1 · Short title; arrangement and classification
11-12B-2 · Definitions
11-12B-3 · Imposition of tax, credit
11-12B-4 · Accounting periods and methods of accounting
11-12B-5 · Annual return
11-12B-6 · Periodic installment payments of estimated tax
11-12B-7 · Time and place for paying tax shown on returns
11-12B-8 · Extension of time for filing return
11-12B-9 · Extension of time for paying tax
11-12B-10 · Place for filing returns or other documents
11-12B-11 · Signing of returns and other documents
11-12B-12 · Bond of taxpayer may be required
11-12B-13 · Collection of tax; Tax Commissioner may require first…
11-12B-14 · Records
11-12B-15 · General procedure and administration
11-12B-16 · Criminal penalties
11-12B-17 · Severability
11-12B-18 · Effective date; compliance
11-12C-1 · Definitions
11-12C-2 · Corporate license required; tax levied; exemption from tax;…
11-12C-3 · Payment and collection of tax; deposit of money; return…
11-12C-4 · Due date of return; payment of tax
11-12C-5 · Annual fee of Secretary of State as attorney-in-fact
11-12C-6 · Notice to corporations taxable; tax as lien
11-12C-7 · Monthly report by Secretary of State to Tax Commissioner as…
11-12C-8 · Administrative and criminal penalties
11-12C-9 · Disposition of corporate license tax collected
11-12C-10 · Applicability of tax procedure and administration act and…
11-12C-11 · Effective date
11-12C-12 · Severability
11-12C-13 · Repeal of article
11-12D-1 · Legislative findings and declaration of purpose
11-12D-2 · Establishment of office of business registration;…

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