AGRICULTURE AND HORTICULTURE
22-1212. Dealers’ records — Tax returns. Every dealer, or handler shall keep a complete and accurate record of all potatoes handled by him in the primary channel of trade, such record shall be in such form as the commission shall by regulation or rule prescribe. Such records shall be preserved by such dealer or handler for a period of two (2) years and shall be open to inspection at any time upon written or oral request or demand by the commission or its duly authorized agent or employee. Every dealer or handler shall at such times as the commission may by rule or regulation require file with the commission a return under oath on forms to be prescribed and furnished by the commission, stating the quantity of potatoes handled by such dealer or handler in the primary channel of trade during the period or periods of time prescribed by the commission. Such returns shall contain such further information as the commission may require.
[22-1212, added 1939, ch. 172, sec. 12, p. 312; am. 1969, ch. 213, sec. 10, p. 614.]