Section 474. Records to be kept; examination

1. Every person who shall
  possess or transport any unstamped cigarettes upon the public  highways,
  roads  or  streets of the state, shall be required to have in his actual
  possession invoices  or  delivery  tickets  for  such  cigarettes.  Such
  invoices  or  delivery  tickets  shall  show the name and address of the
  consignor or seller, the name and address of the consignee or purchaser,
  the quantity and brands of the cigarettes transported, and the name  and
  address  of  the  person who has or shall assume the payment of the tax.
  The absence of such invoices or delivery tickets shall  be  prima  facie
  evidence  that  such  person is a dealer in cigarettes in this state and
  subject to the provisions of this article.
    2. Every person who shall possess or transport more than  two  hundred
  fifty   cigars,   or  more  than  five  pounds  of  tobacco  other  than
  roll-your-own tobacco, or more than thirty-six ounces  of  roll-your-own
  tobacco  upon  the public highways, roads or streets of the state, shall
  be required to have  in  his  actual  possession  invoices  or  delivery
  tickets  for  such  tobacco  products. Such invoices or delivery tickets
  shall show the name and address of the consignor or seller, the name and
  address of the consignee or purchaser, the quantity and  brands  of  the
  tobacco products transported, and the name and address of the person who
  has  or  shall  assume the payment of the tax and the wholesale price or
  the tax paid or payable.  The  absence  of  such  invoices  or  delivery
  tickets  shall  be  prima facie evidence that such person is a dealer in
  tobacco products in this state and subject to the requirements  of  this
  article.
    3.  Every  dealer  or distributor or employee thereof, or other person
  acting on behalf of a  dealer  or  distributor,  who  shall  possess  or
  transport  more than fifty cigars or more than one pound of tobacco upon
  the public highways, roads or streets of the state, shall be required to
  have in his actual possession invoices  or  delivery  tickets  for  such
  tobacco  products. Such invoices or delivery tickets shall show the name
  and address of the consignor or seller, the  name  and  address  of  the
  consignee  or purchaser, the quantity and brands of the tobacco products
  transported, and the name and address of the person  who  has  or  shall
  assume the payment of the tax and the wholesale price or the tax paid or
  payable. The absence of such invoices or delivery tickets shall be prima
  facie  evidence that the tax imposed by this article on tobacco products
  has not been paid and is due and owing.
    4. At the time of delivering cigarettes to any person  each  agent  or
  wholesale  dealer, and at the time of delivering tobacco products to any
  person each distributor or wholesale dealer of tobacco  products,  shall
  make  a  true duplicate invoice showing the date of delivery, the number
  of packages and number of cigarettes contained therein, in each shipment
  of cigarettes delivered, and the items and quantity and wholesale  price
  of  each  item  in  each shipment of tobacco products delivered, and the
  name of the purchaser to whom delivery is made,  and  shall  retain  the
  same  for  a  period of three years subject to the use and inspection of
  the commissioner of taxation and finance. Each dealer shall procure  and
  retain  invoices showing the number of packages and number of cigarettes
  contained therein, in each shipment of cigarettes received by  him,  and
  the items and quantity and wholesale price of each item in each shipment
  of  tobacco  products received by him, the date thereof, and the name of
  the shipper, and shall retain the same  for  a  period  of  three  years
  subject  to  the  use and inspection of the commissioner of taxation and
  finance. The commissioner of taxation  and  finance  by  regulation  may
  provide  that  whenever  cigarettes or tobacco products are shipped into
  the state, the railroad company, express company,  trucking  company  or
  other  public  carrier transporting any shipment thereof shall file with

  the commissioner of taxation and finance a  copy  of  the  freight  bill
  within  ten  days  after the delivery in the state of each shipment. All
  dealers shall maintain and keep for a period of three years  such  other
  records  of  cigarettes  or tobacco products received, sold or delivered
  within the state as may be required by the commissioner of taxation  and
  finance.  The  commissioner of taxation and finance is hereby authorized
  to examine the books, papers, invoices and other records of  any  person
  in  possession, control or occupancy of any premises where cigarettes or
  tobacco products are placed, stored, sold or offered for sale,  and  the
  equipment of any such person pertaining to the stamping of cigarettes or
  the  sale  and  delivery of cigarettes or tobacco products taxable under
  this article, as well as the stock of cigarettes or tobacco products  in
  any  such premises or vehicle. To verify the accuracy of the tax imposed
  and assessed by this article, each such person is  hereby  directed  and
  required to give to the commissioner of taxation and finance or his duly
  authorized  representatives,  the  means, facilities and opportunity for
  such examinations as are herein provided for and required.