There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 2A - Tobacco Products Tax.
105-113.40. Records of sales, inventories, and purchases to be kept.
NC Gen Stat § 105-113.40 What's This?
105‑113.40. Records of sales, inventories, and purchases to be kept.
Every wholesale dealer and retail dealer shall keep accurate records of the dealer's purchases, inventories, and sales of tobacco products. These records shall be open at all times for inspection by the Secretary or an authorized representative of the Secretary. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 274.)
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