# 32 V.S.A. § 9203: Records; inspection

> Vermont · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9203

## Section

- **Citation:** 32 V.S.A. § 9203
- **Heading:** Records; inspection
- **Jurisdiction:** Vermont
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** VT Code / Title 32 / Chapter 225 / Section 9203

## Text

Each operator shall keep such separate books or records of his or her business in such reasonable form as the Commissioner may from time to time require by regulation and shall safely preserve the same for three years in such manner as to ensure permanency and accessibility for inspection by the Commissioner and his or her authorized representatives. Such records shall be open for inspection by the Commissioner or his or her authorized representative at all reasonable times, and the Commissioner or his or her authorized representative may enter in or upon any premises where sleeping accommodations are rented or taxable meals are sold for the purpose of determining whether the provisions of this chapter are being obeyed and may examine the books, papers, records, and premises of any operator for the purpose of determining whether the taxes imposed by this chapter have been fully paid.

## Nearby sections

- [32 V.S.A. § 9201 § 9201. Statutory purposes](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9201.md)
- [32 V.S.A. § 9202 § 9202. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9202.md)
- [32 V.S.A. § 9203 § 9203. Records; inspection](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9203.md)
- [32 V.S.A. § 9206 § 9206. Notices](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9206.md)
- [32 V.S.A. § 9241 § 9241. Imposition of tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9241.md)
- [32 V.S.A. § 9242 § 9242. Collection of meals and rooms tax by operator and imposition of gross receipts tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9242.md)
- [32 V.S.A. § 9243 § 9243. Returns and payment](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9243.md)
- [32 V.S.A. § 9244 § 9244. Optional dates; extensions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9244.md)
- [32 V.S.A. § 9245 § 9245. Overpayment; refunds](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9245.md)
- [32 V.S.A. § 9247 § 9247. Hospital and medical service corporations and credit unions](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9247.md)
- [32 V.S.A. § 9248 § 9248. Informational reporting](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9248.md)
- [32 V.S.A. § 9271 § 9271. Licenses required](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9271.md)
- [32 V.S.A. § 9272 § 9272. Suspension and revocation of licenses; appeal](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9272.md)
- [32 V.S.A. § 9273 § 9273. Assessment of additional tax](https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9273.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_VT_T32_C225_S9203. Check the current official text before relying on it. Not legal advice.