<?xml version='1.0' encoding='utf-8'?>
<section number="10-276" name="Records" law="code" slug="sec-10-276" node_id="PTIITI17PULOLAPRGECOMA_SUBTITLE_10FITA_DIV15CANILE_S10-276RE">
  <level label="a">
    <text>Any group or organization subject to the levy imposed by this Division shall keep complete and accurate records in such form and containing such information as the Department and Director of Finance may prescribe and require.</text>
  </level>
  <level label="b">
    <text>The Department and Director of Finance shall have the right to inspect and examine such records at reasonable times, and the records shall be preserved for a period of four (4) years unless the Department and Director of Finance shall require, in writing, that they be kept longer.</text>
  </level>
</section>
