Sec. 43.99.010. Accounts to be kept by persons subject to tax.
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Sec. 43.99.010. Accounts to be kept by persons subject to tax.
A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt regulations for the making and keeping of these records.