Basis and Purpose. The statutory authority for
this rule includes, but is not limited to, subsections
44-7-104(5)(a),
C.R.S. The purpose of this rule is to provide clarity to licensees, their
agents, and employees, regarding the time, place, scope, and items subject to
inspection. This rule also serves the purpose of identifying the books and
records required to be maintained by the licensee and the period of time such
records must be maintained and provided upon request.
A. The retail location, including any places
where cigarettes, tobacco products, and/or nicotine products are stored or
dispensed, shall be subject to inspections by the Division or Local Licensing
Authorities and their duly authorized representatives (which include
investigators or peace officers) during all business hours and all other time
of apparent activity, for the purpose of determining compliance with the
provisions of Article 7 of title 44,
18-13-121,
25-14-204,
25-14-208.5,
25-14-301, and
30-15-401 (1.5), C.R.S., and rules
promulgated thereunder.
B. Each
licensee shall retain all books and records necessary to show fully the
business transactions and operations of such licensee related to cigarettes,
tobacco products and nicotine products for a period of the current tax year and
the three prior tax years. "Books" and "records" include documents or
information in printed or paper form, as well as documents or information
maintained in a readable electronic or digital format, and any audio and video
surveillance recordings. Licensees shall provide copies of books and records
requested by the Division and Local Licensing Authorities and their duly
authorized representatives without unreasonable delay.
1. Audio and video surveillance recordings
referenced in paragraph (B) above must be maintained for thirty (30)
days.
Notes
1 CCR 203-1-7-700
38
CR 02, January 25, 2015, effective 2/14/2015
44
CR 11, June 10, 2021, effective
4/30/2021
44
CR 15, August 10, 2021, effective
6/30/2021
44
CR 18, September 25, 2021, effective
10/15/2021
45
CR 03, February 10, 2022, effective
3/2/2022
45
CR 23, December 10, 2022, effective
12/30/2022
