Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterI. LEVY OF TAXES |
Article2A. Tobacco Products Tax |
Part3. Tax on Other Tobacco Products |
§105-113.40. Records of sales, inventories, and purchases to be kept
Latest version.
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Every wholesale dealer and retail dealer shall keep accurate records of the dealer's purchases, inventories, and sales of tobacco products. These records shall be open at all times for inspection by the Secretary or an authorized representative of the Secretary.
(1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c. 689, s. 274.)