§ 105-113.88. Record-keeping requirements.
§105‑113.88. Record‑keeping requirements.
A person who is required tofile a report or return under this Article must keep a record of all documentsused to determine information the person provides in a report or return. Therecords must be kept for three years from the due date of the report or returnto 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.)