2005 North Carolina Code - General Statutes § 105-164.31. Complete records must be kept for three years.

§ 105‑164.31.  Complete records must be kept for three years.

Every retailer, wholesale merchant or consumer as defined by this Article shall secure, maintain and keep for a period of three years a complete record of tangible personal property received, used, sold at retail or wholesale, distributed or stored, leased or rented within this State by said retailer, wholesale merchant or consumer together with invoices, bills of lading and other pertinent papers and records as may be required by the Secretary for the reasonable administration of this Article and all such records shall be open for inspection by the Secretary or his duly authorized agent at all reasonable hours during the day. (1957, c. 1340, s. 5; 1973, c. 476, s. 193.)