Records of shipments and receipts of tobacco products required of common
and contract carriers, bailees and warehousemen.
The Commissioner of Revenue Services may, in his discretion, require reports
from any common or contract carrier who transports tobacco products to
any point or points within this state, and from any bonded warehouseman
or bailee who has in his possession any tobacco products, such reports
to contain such information concerning shipments of tobacco products as
the Commissioner of Revenue Services shall determine to be necessary for
the administration of this chapter. All common and contract carriers,
bailees and warehousemen shall permit the examination by the Commissioner
of Revenue Services or his authorized agent of any records relating to
the shipment or receipt of tobacco products.
(P.A. 90-115, S. 1, 5.)