32 V.S.A. § 7816 — Records to be kept; examination

At the time of delivering other tobacco products, snuff, or new smokeless tobacco
to any person, each licensed wholesale dealer shall make a true duplicate invoice
showing the date of delivery; and the items; and the wholesale price of each item
in each shipment of other tobacco products, snuff, and new smokeless tobacco delivered;
and the name of the purchaser to whom delivery is made and shall retain the same for
a period of three years, subject to the use and inspection of the Commissioner. Each
licensed wholesale dealer shall procure and retain invoices showing the items and
wholesale price of each item in each shipment of other tobacco products, snuff, or
new smokeless tobacco received by him or her; the date of receipt; and the name of
the shipper and shall retain the same for a period of three years, subject to the
use and inspection of the Commissioner. The Commissioner, by regulation, may provide
that whenever other tobacco products, snuff, or new smokeless tobacco are shipped
into the State, the railroad company, express company, trucking company, or other
carrier transporting any shipment thereof shall file with the Commissioner a copy
of the freight bill within 10 days after the delivery in the State of each shipment.
All licensed wholesale dealers shall maintain and keep for a period of three years
such other records of tobacco products received, sold, or delivered within the State
as may be required by the Commissioner. The Commissioner or authorized agents of the
Commissioner are hereby authorized to examine the books, papers, invoice, and other
records; stock of other tobacco products, snuff, and new smokeless tobacco in and
upon any premises where the same are placed, stored, and sold; and equipment of any
such dealer pertaining to the sale and delivery of other tobacco products, snuff,
and new smokeless tobacco taxable under this subchapter. To verify the accuracy of
the tax imposed and assessed by this subchapter, each such person is hereby directed
and required to give to the Commissioner or authorized agents of the Commissioner
the means, facilities, and opportunity for such examinations as are herein provided
for and required. (