§ 3-10-3 - Reports and information required of manufacturers.
SECTION 3-10-3
§ 3-10-3 Reports and information requiredof manufacturers. – In order to aid in the assessment, levy, and collection of the tax imposed by§ 3-10-1, the department of business regulation may of its own motion orat the request of the tax administrator require each manufacturer to furnishany reports, statements, and inventories as shall be needful or helpful indetermining the amount of the tax, and for that purpose the department or itsagents may make any examination and investigation and take inventories and doany other acts as are necessary to insure a full disclosure of the quantity ofbeverages subject to the tax. All reports, statements, inventories, andinvestigation results are open to the tax administrator to aid him or her inassessing the tax imposed by this chapter. The director of business regulationand the tax administrator shall carry out and enforce the provisions of thissection.