CHAPTER 11. TAXATION.

§11-15-25. Records of nonresidents doing business in state.

A nonresident person or foreign corporation engaged in a business within this state in the conduct of which the tax levied by this article becomes due, shall keep within this state adequate records concerning the operation of the business, and all taxes collected in the course of the business. The amount of the tax collected shall not be transmitted outside of this state without the written consent of, and in accordance with the conditions prescribed by the Tax Commissioner.

Bills Affecting §11-15-25

2003 Regular Session: HB3014
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2008 Regular Session: HB4551
2008 Regular Session: SB596
2010 Regular Session: HB4351
2010 Regular Session: SB461
2012 Regular Session: HB4335
2012 Regular Session: SB430
2017 Regular Session: SB335