US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2511.  RECORDS TO BE KEPT -- INSPECTION. Each wholesaler of cigarettes
shall keep and preserve for a period of four (4) years, records showing the
purchase and sale of cigarettes, as well as separate invoices and records of
stamps purchased. All records and stocks of cigarettes on hand shall be open
to inspection by the state tax commission or authorized employees at all
reasonable times. Additionally, the state tax commission may require reports
to be submitted to it from time to time concerning the purchase and sale of
cigarettes and stamps.
    All retailers and vending machine operators shall permit the state tax
commission or authorized employees to inspect all cigarettes on hand.