(a) For the purpose of determining compliance with § 47-31-103 and this part, the department is authorized to conduct inspections, audits, and investigations of:

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class A misdemeanorup to 11 monthsup to $2,500
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 67-4-2608

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2601
  • Department: means the department of revenue. See Tennessee Code 67-4-2004
  • Importer: means any person in the United States to whom cigarettes manufactured in a foreign country are shipped or consigned or any person who removes cigarettes for sale or consumption in the United States from a customs bonded warehouse. See Tennessee Code 67-4-2601
  • Licensed agent: means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under §. See Tennessee Code 67-4-2601
  • Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Tennessee Code 67-4-2601
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(1) Nonparticipating manufacturers and their importers;
(2) Licensed agents;
(3) Tobacco distributors;
(4) Wholesale dealers and jobbers;
(5) Retail dealers;
(6) Persons or entities engaged in delivery sales; and
(7) Cigarette rolling machine operators.
(b) The commissioner, or a designee, and the attorney general and reporter, or a designee, are authorized to administer all necessary oaths, issue subpoenas, compel the attendance of witnesses, take depositions within and without the state, and compel the production of pertinent books, payrolls, accounts, papers, records, documents, and testimony relevant to such investigation.
(c) Every nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, and cigarette rolling machine operator shall permit the commissioner or the commissioner’s authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining compliance with § 47-31-103 and this part. Every cigarette rolling machine operator shall permit the commissioner or the commissioner’s authorized agent to inspect the operator’s cigarette rolling machine at any time.
(d) No nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator shall be permitted to claim any part of the premises whereon the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator is engaged in business, to be exempt from inspection, as being the dwelling or home of the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator. An application for license under part 10 of this chapter shall be an express waiver of such claim.
(e) All nonparticipating manufacturers, nonparticipating manufacturer importers, licensed agents, tobacco distributors, wholesaler dealer and jobbers, retailer dealers, persons engaged in delivery sales, or cigarette rolling machine operators failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor.
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