2013 Vermont Statutes
Title 32 Taxation and Finance
Chapter 219 MOTOR VEHICLE PURCHASE AND USE TAX
§ 8918 Records
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 which 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. (Added 1983, No. 251 (Adj. Sess.), 12, eff. Jan. 1, 1985.)
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