Reports and records of carriers, bailees and warehouse persons

The tax administrator may, in his or her discretion, require reports from any common or contract carrier who transports cigarettes to any point or points within the state, and from any bonded warehouseperson or bailee who has in his or her possession any cigarettes, these reports to contain any information concerning shipments of cigarettes that the tax administrator determines. All common and contract carriers, bailees, and warehousepersons shall permit the examination by the tax administrator or his or her authorized agent of any records relating to the shipment or receipt of cigarettes.