§1542.1.  Retention of records by taxpayers

Notwithstanding any other provision of this Subtitle, any document or record which a taxpayer is required to maintain in regard to a tax levied pursuant to this Subtitle, shall be retained by the taxpayer until the tax to which they relate have prescribed.  

Added by Acts 1983, No. 164, §2.  eff. June 24, 1983.