Section 18-237-41 - Records to be kept; resale certificates(a) For the duties of sellers and purchasers regarding resale certificates, see section 18-237-13-02(d).(b) For rules regarding records to be kept, see sections 18-231-3-14.21 to 18-231-3-14.25.[Eff 2/16/82; am 8/18/94] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS §§ 237-41, 255-1)