2010 Arizona Revised Statutes
Title 42 - Taxation
42-3151 Inspection of records and stocks of luxuries
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42-3151. Inspection of records and stocks of luxuries A. All books, papers, invoices and records of any wholesaler, distributor or retailer whether or not required under this chapter to be kept, showing sales, receipts and purchases of luxuries, shall be open for inspection by the department at all times as provided in subsection C. B. Any stock of luxuries in and upon any building, facility, site or place where placed, produced, stored or sold may be inspected by the department to determine compliance with this chapter. C. Except as provided in subsection D, any inspection must begin during the normal business hours of the building, facility, site or place being inspected. D. Any inspection that does not begin during normal business hours requires a judicial warrant or the prior written consent of the wholesaler, distributor or retailer. |
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