106-245.35. Records to be kept by handler.
The handler shall keep a complete record of the eggs or processed eggs handled by him for a period of not less than two years from the time the eggs or processed eggs were handled. These records shall be open for inspection by the Commissioner or his duly authorized agents and shall be established and maintained as required by the Commissioner. (1987, c. 815, s. 1; 1989 (Reg. Sess., 1990), c. 1001, s. 4.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 25B - Egg Promotion Tax.
§ 106-245.30 - Legislative findings; purpose of Article.
§ 106-245.32 - Levy of tax; rules.
§ 106-245.33 - Report and payment of tax by handler; definition and functions of handler.
§ 106-245.34A - Additional exemption.
§ 106-245.35 - Records to be kept by handler.
§ 106-245.36 - Interest on tax; collection of delinquent tax.