A licensee shall keep a complete and accurate record of all tobacco products of the licensee subject to the tax, including purchase prices, sales prices, the names and addresses of the sellers and the purchasers, the dates of delivery, the quantities of tobacco products, and the trade names and brands. Statements and records required by this section must be in the form prescribed by the department, preserved for three years, and available for inspection upon demand by the department.
Section: Previous 43.50.300 43.50.310 43.50.320 43.50.330 43.50.335 43.50.340 43.50.350 43.50.360 43.50.370 43.50.390 NextLast modified: November 15, 2016