ARSD § 64:75:01:03 — Inspection of records

64:75:01:03. Inspection
of records. Each wholesale licensee shall keep and make available to the
secretary during regular business hours, business records, including executive
and supervisory personnel expense vouchers; sales promotional expense records
for each month during the current year; salesmen incentive and contest expenses
for each month of the current year, showing the number of salesmen and the
amount earned by such salesmen and the amount spent per case on each brand on
each incentive or contest; check register; purchase journal; sales journal and
credit memoranda; detailed record of disposition of samples, showing samples
used on which the alcohol
excise
tax was paid and samples used on which the alcohol excise tax was not paid;
shipping manifests on alcoholic beverages received, sales invoices and ledger
accounts; and current financial statements certified by a public accountant.