WM. PRESTON LANE, JR., GOVERNOR. 445

Comptroller by registered mail of the proposed sale and
of the price, terms and conditions thereof.

290. The notice provided by Section 289 of this sub-
title shall be given to the Comptroller whether or not the
vendor, transferrer or assignor has represented to or
informed the purchaser, transferee or assignee that it owes
any tax pursuant to this sub-title and whether or not the
purchaser, transferee or assignee has knowledge that such
taxes are in fact owning.

291. Whenever the purchaser, transferee or assignee
shall fail to give the notice to the Comptroller, as required
by Section 289 of this sub-title or whenever the Comp-
troller shall inform the purchaser, transferee or assignee
that a possible claim for such tax or taxes exists, any
sums of money, property, or choses in action, or other
consideration, which the purchaser, transferee or assignee
is required to transfer over to the vendor, transferrer or
assignor shall be subject to a first priority, right and lien
for such taxes theretofore or thereafter determined to be
due from the vendor, transferrer or assignor to the State.
The purchaser, transferee or assignee is forbidden to
transfer to the vendor, transferrer or assignor any such
sums of money, property, or choses in action to the extent
of the amount of the State's claim for unpaid taxes as pro-
vided in this sub-title.

292. For failure to comply with the provisions of Sec-
tions 289-291, inclusive, of this sub-title, the purchaser,
transferee, or assignee shall be personally liable for the
payment to the State of any taxes theretofore or thereafter
determined to be due to the State from the vendor, trans-
ferrer or assignor, and such liability may be assessed and
enforced in the same manner as the liability for tax under
this sub-title.

RECORDS; INVESTIGATIONS AND HEARINGS

293. Each vendor shall keep complete and accurate rec-
ords of all taxable sales, together with a record of the tax
collected thereon, and shall keep all invoices, bills of lading
and such other pertinent records and documents in such
form as the Comptroller may, by regulation, require. Such
records and other documents shall be open at any time
during business hours for inspection and examination by
the Comptroller or any of his authorized representatives
and shall be preserved for a period of three (3) years