§ 68-574. Preservation of returns by commissioner.

Latest version.

The commissioner shall keep convention and tourism tax returns on file in his custody for a period of four years after the convention and tourism tax becomes due. At the end of four years, the commissioner may destroy the returns and any supporting documents; but no return shall be destroyed until the tax has been paid.

(Code of Gen. Ords. 1967, § 32.323; Ord. No. 65276, 3-22-90)

                    
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