REVENUE AND TAXATION
CIGARETTE AND TOBACCO PRODUCTS TAXES
63-2557. Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection. Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer and subjobber shall preserve a legible copy of each such invoice for five (5) years from the date of purchase. Invoices shall be available for inspection by the commission or its authorized agents or employees at the retailer’s or subjobber’s place of business.
[63-2557, added 1972, ch. 289, sec. 7, p. 725.]