Every handler shall maintain the following records for all cotton ginned by the handler for the owner of the cotton:
1. Full name and address of the owner of the cotton;
2. Date the cotton was ginned by the handler for such owner;
3. Number of bales ginned; and
4. Dollar amount of assessment collected by the handler from the owner.
The handler shall maintain such records for a period of not less than three years from the time the cotton was ginned. Such records shall be open to the inspection of the Tax Commissioner and shall be established and maintained as required by the Tax Commissioner.
1997, c. 873, § 3.1-1099; 1999, c. 751; 2008, c. 860.
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