Dealer to maintain and preserve records of cigarettes received, sold or distributed. Each dealer authorized to purchase or affix cigarette revenue stamps shall maintain records of all cigarettes received, sold or distributed by him. Each dealer shall also obtain and keep receipts, freight bills, invoices and other documents necessary to substantiate his records. Records and documents shall be kept at the dealer’s place of business for not less than 4 years unless the Department authorizes, in writing, their earlier removal or destruction.
Last modified: February 27, 2006