Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 205.407 — Inspection of books and rec ords; 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 w arehouseman
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 a gent, 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.
Source: official text