2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 2C - Alcoholic Beverage License and Excise Taxes.
Section 105-113.88 - 88. Record-keeping requirements.
105-113.88. Record-keeping requirements.
A person who is required to file a report or return under this Article must keep a record of all documents used to determine information the person provides in a report or return. The records must be kept for three years from the due date of the report or return to which the records apply. (1939, c. 158, s. 520; 1945, c. 903, s. 1; 1971, c. 872, s. 2; 1973, c. 476, s. 193; 1981, c. 747, s. 28; 1985, c. 114, s. 1; 2000-173, s. 6.)
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