The commissioner shall keep full and accurate records of all moneys received by him, and how disbursed. He shall preserve all returns or a reproduction of such returns filed with him under Sections 27-65-31 and 27-65-33 of this chapter for a period of three (3) years.
Records; preserved
Miss. Code Ann. § 27-65-79, under Sales Tax.
Miss. Code Ann. § 27-65-79