Requirement to maintain books and records.

Official source

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.

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Requirement to maintain books and records.

Official source

Every person who is liable for a tax imposed by this title and every owner of real property that is liable for a tax imposed by this title shall maintain sufficient books and records to determine liability for the tax.