(a) Every dealer shall keep a record of all sales of liquor by gallonage and dollar volume in each liquor category defined in § 244D-1 and taxed under section 244D-4(a) made by the dealer, in a form prescribed by the department of taxation . Every person holding a license under the liquor law, other than a manufacturer’s or wholesaler’s license, shall keep a record of all purchases by the person of liquor by gallonage and dollar volume in each liquor category defined in § 244D-1 and taxed under section 244D-4(a), in a form prescribed by the department . All records shall be offered for inspection and examination at any time upon demand by the department and shall be preserved for a period of five years, except that the department may in writing consent to their destruction within the five-year period or may require that they be kept longer.

The department may by rule require the dealer to keep other records as it may deem necessary for the proper enforcement of this chapter.

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Terms Used In Hawaii Revised Statutes 244D-9

(b) If any dealer or any other taxpayer fails to keep records from which a proper determination of the tax due under this chapter may be made, the department may fix the amount of tax for any period from the best information obtainable by it, and assess the tax as hereinbefore provided.

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