Ariz. Rev. Stat. § 3-2081
C. The following persons, firms and corporations shall keep such records as will fully and correctly disclose all transactions involved in their businesses and all persons, firms and corporations subject to such requirements shall at all reasonable times upon notice by a duly authorized representative of the department afford such representative access to their places of business and opportunity to examine the facilities and inventory and to take reasonable samples of their inventory upon payment of the fair market value: