32-7A-12. Books, records, and files kept by licensees.

A dealer or manufacturer licensed under the provisions of this chapter shall keep books, records, or files for five years in the form prescribed by the Department of Revenue, and include the following in the dealer's books, records, or files:

(1)    A record of the purchase, sale, or exchange, of any mobile or manufactured home;

(2)    A description of each mobile or manufactured home purchased, sold, or exchanged, together with the name and address of the owner or other person from whom the mobile or manufactured home was purchased or received and to whom it was sold or delivered. The description must include the mobile or manufactured home identification number and manufacturer's make and model; and

(3)    A certificate of title from the previous owner of any mobile or manufactured home not purchased from the manufacturer, from the time the mobile or manufactured home is delivered to the dealer until it has been disposed of by the dealer.

The books, records, and files shall, at all times during business hours of the day, be subject to inspection by the secretary of revenue.

Source: SL 1984, ch 223, § 12; SL 2004, ch 17, § 103; SL 2005, ch 159, § 10; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 130, § 8.