US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2555.  BOOKS AND RECORDS TO BE PRESERVED -- ENTRY AND INSPECTION BY
COMMISSION. Every distributor shall keep at each registered place of business
complete and accurate records for that place of business, including itemized
invoices, of tobacco products held, purchased, manufactured, brought in or
caused to be brought in from without the state, or shipped or transported to
retailers in this state, and of all sales of tobacco products made, except
sales to the ultimate consumer.
    These records shall show the names and addresses of purchasers, the
inventory of all tobacco products on hand on July 1, 1972, and other pertinent
papers and documents relating to the purchase, sale or disposition of tobacco
products.
    When a registered distributor sells tobacco products exclusively to the
ultimate consumer at the address given in the certificate, no invoice of those
sales shall be required, but itemized invoices shall be made of all tobacco
products transferred to other retail outlets owned or controlled by that
registered distributor. All books, records, and other papers and documents
required by this section to be kept shall be preserved for a period of at
least five (5) years after the date of the documents, as aforesaid, or the
date of the entries thereof appearing in the records, unless the commission,
in writing, authorizes their destruction or disposal at an earlier date. At
any time during usual business hours the commission, or its duly authorized
agents or employees, may enter any place of business of a distributor, without
a search warrant, and inspect the premises, the records required to be kept
under this chapter, and the tobacco products contained therein, to determine
whether or not all the provisions of this chapter are being fully complied
with. If the commission, or any of its agents or employees, is denied free
access or is hindered or interfered with in making such examination, the
registration certificate of the distributor at such premises shall be subject
to revocation by the commission.