§ 105-113.40. Records of sales, inventories, and purchases to be kept.
§105‑113.40. Records of sales, inventories, and purchases to be kept.
Every wholesale dealer andretail dealer shall keep accurate records of the dealer's purchases,inventories, and sales of tobacco products. These records shall be open at alltimes for inspection by the Secretary or an authorized representative of theSecretary. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c.689, s. 274.)