63-2557 — INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER -- PRESERVATION -- INSPECTION


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2557.  INVOICES OF PURCHASES TO BE PROCURED BY RETAILER, SUBJOBBER --
PRESERVATION -- INSPECTION. Every retailer and subjobber shall procure
itemized invoices of all tobacco products purchased. The invoices shall show
the name and address of the seller and the date of purchase. The retailer and
subjobber shall preserve a legible copy of each such invoice for five (5)
years from the date of purchase. Invoices shall be available for inspection by
the commission or its authorized agents or employees at the retailer's or
subjobber's place of business.