15-59-203. Record of cement received. (1) Each person subject to 15-59-201 shall keep a record showing all cement, cement plaster, gypsum plaster, and other byproducts of cement:
     (a) purchased or received by or delivered to the person for sale by the person at retail in this state for the manufacturing or production of those items; and
     (b) for which the license tax has not been paid.
     (2) The record must show the date of each purchase or delivery, the number of barrels or tons contained, and the name of the person from whom the items were purchased or received. The records must at all times during business hours be subject to inspection by the department.

     History: En. Sec. 5, Ch. 16, Ex. L. 1921; re-en. Sec. 2371, R.C.M. 1921; re-en. Sec. 2371, R.C.M. 1935; amd. Sec. 34, Ch. 516, L. 1973; R.C.M. 1947, 84-1105; amd. Sec. 126, Ch. 27, Sp. L. November 1993.