Mich. Admin. Code R. 205.407 - Inspection of books and records; entry upon premises to inspect equipment, inventories, and storage areas
Rule 7.
(1) The
department, or its duly authorized agent, may examine the books, records, and
papers of any licensee, retailer, common carrier, or warehouseman pertaining to
the records of cigarettes received, purchased, used, shipped, or delivered, as
the case may be, to verify the truth and accuracy of any statement, report, or
return.
(2) The department, or its
duly authorized agent, may enter in and upon the premises of any licensee or
retailer, as defined in these rules, at all reasonable times for the purpose of
inspecting stamping equipment, cigarette inventories, and storage areas,
together with all pertinent records and papers for the reasonable
administration of the act.
Notes
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