18.1.6.130 Audit Authority.

In addition to the authority described in Section 1.21, the Tax Administrator shall be authorized to:

(a) Enter onto the business premises of any Licensee to conduct an inventory of any stock of cigarettes in the possession of the Licensee at any time during business hours of such Licensee with prior notice.

(b) Contact any cigarette or tobacco products supplier or distributor to verify quantities of cigarettes sold and delivered to any Licensee.