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.
History: 1980 AACS.
R 205.408 Rescinded.
History: 1980 AACS; 1998 - 2000 AACS.
R 205.409 Shipping case identification.
Rule 9. (1) The first purchaser of cigarettes in this state is required to identify each
original manufacturer's shipping case of cigarettes purchased with his name and
address and an impression of a seal prescribed by the department of treasury.
(2) The seal has been designed by the department and it includes the license
number assigned to the first purchaser. The name and address of the original
purchaser and the seal referred to in this rule shall be incorporated in a rubber stamp
which shall be obtained by each person licensed to make purchases of cigarettes
from unlicensed sources.
(3) The stamp shall be obtained from a stamp manufacturer authorized by the
department and may be manufactured only on the written authority of the department.
(4) A manufacturer of stamps desiring to manufacture or reproduce such stamps
may receive authorization upon written application and approval by the department. A
list of authorized manufacturers shall be supplied to cigarette licensees upon request.
(5) The stamp manufacturer shall obtain verification from the department that the
purchaser is a properly qualified licensee. The department
manufacturer of the license number to be incorporated in the seal.
shall advise the
(6) The name and address of the licensee and the prescribed seal shall appear on
each shipping case so that when a manufacturer's shipping case is split, the name,
address, and seal shall appear in its entirety on each half of the case.
(7) Cigarettes in cases not stamped as provided in these rules shall be subject to
seizure and confiscation pursuant to section 9 of the act.
History: 1980 AACS.
Page 4