15-53-103. Taxpayer records. Each person liable to tax under this chapter shall keep a record in such form as the department of revenue shall require, showing the total gross receipts as herein described and such other information as the department may require.

     History: En. Sec. 5, Ch. 94, L. 1937; amd. Sec. 140, Ch. 516, L. 1973; R.C.M. 1947, 84-2605.