Louisiana Revised Statutes 26:907.1 – Commissioner’s examination of records
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Terms Used In Louisiana Revised Statutes 26:907.1
- Commissioner: means the commissioner of alcohol and tobacco control. See Louisiana Revised Statutes 26:901
- Dealer: includes every person who manufactures or purchases cigars, cigarettes, or other tobacco products for distribution or resale in this state. See Louisiana Revised Statutes 26:901
- Retail dealer: includes every dealer other than a wholesale dealer, or manufacturer who sells or offers for sale cigars, cigarettes, other tobacco products, alternative nicotine products, or vapor products, irrespective of quantity or the number of sales. See Louisiana Revised Statutes 26:901
The commissioner shall have the authority to examine invoices and sales and tax records of the holder of any permit issued under this Chapter. Such examination shall be conducted for the purpose of determining whether the permittee is a bona fide wholesale dealer or retail dealer who is operating in compliance with the requirements of this Chapter. The invoices and records examined shall be held confidential and shall not be made public by the commissioner unless it is necessary for them to be used in a judicial or administrative action to determine such matter.
Acts 2006, No. 108, §1, eff. July 1, 2006.