§ 46-37. Records of sales.  


Latest version.
  • Every seller of electricity, gas, water or telephone service with respect to sales on which a tax is levied by this article shall keep complete records showing all sales in the town of such electricity, gas, water or telephone service, which records shall show the price charged upon each sale, the date thereof and the date of payment thereof. The records shall at all reasonable times be open for inspection by the duly authorized agents of the town, who shall have the authority to make such transcripts as they may desire.

(Code 1990, § 11-32)