Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
(a) Each distributor and each dealer shall keep complete and accurate
records of all cigars, cigarettes, and loose or smokeless tobacco manufactured,
produced, purchased, and sold. The original records or a complete
and legible photocopy or electronic image shall be safely preserved for
three years in an appropriate manner to ensure permanency and accessibility
for inspection by the commissioner and the commissioner's authorized agents.
The commissioner and the commissioner's authorized agents may examine
the books, papers, and records of any distributor or dealer in this state
for the purpose of determining whether the tax imposed by this chapter
has been fully paid and, for the purpose of determining whether the provisions
of this chapter are properly observed, may investigate and examine the
stock of cigars, cigarettes, or loose or smokeless tobacco in or upon
any premises, including, but not limited to, public and private warehouses
where the cigars, cigarettes, or loose or smokeless tobacco is possessed,
stored, or sold. Invoices sufficient to cover current inventory
at a licensed location shall be maintained at such licensed location and
made available for immediate inspection. All other records may be
kept at a locality other than the licensed location and shall be provided
for inspection within two business days after receipt of notification
from the commissioner or an authorized agent of the commissioner to make
such records available.
(b) The commissioner and his or her authorized agents may examine the books, papers, and records of any transportation company, any common, contract, or private carrier, and any public or private warehouse for the purpose of determining whether the provisions of this chapter are properly observed.