§ 7816 - Records to be kept; examination
§ 7816. Records to be kept; examination
At the time of delivering tobacco products to any person, each distributor shall make a true duplicate invoice showing the date of delivery, and the items and the wholesale price of each item in each shipment of tobacco products delivered, and the name of the purchaser to whom delivery is made, and shall retain the same for a period of three years, subject to the use and inspection of the commissioner. Each dealer shall procure and retain invoices showing the items and wholesale price of each item in each shipment of tobacco products received by him or her, the date thereof, and the name of the shipper, and shall retain the same for a period of three years, subject to the use and inspection of the commissioner. The commissioner, by regulation, may provide that whenever tobacco products are shipped into the state, the railroad company, express company, trucking company, or other carrier transporting any shipment thereof, shall file with the commissioner a copy of the freight bill within 10 days after the delivery in the state of each shipment. All dealers shall maintain and keep for a period of three years such other records of tobacco products received, sold, or delivered within the state as may be required by the commissioner. The commissioner or his or her duly authorized representative is hereby authorized to examine the books, papers, invoice and other records, stock of tobacco products in and upon any premises where the same are placed, stored and sold, and equipment of any such dealer pertaining to the sale and delivery of tobacco products taxable under this subchapter. To verify the accuracy of the tax imposed and assessed by this subchapter, each such person is hereby directed and required to give to the commissioner or his or her duly authorized representative the means, facilities and opportunity for such examinations as are herein provided for and required. (Added 1959, No. 231, § 7.)