1. (1) Tobacco product wholesalers shall keep and maintain records at their place of business of all tobacco products furnished or sold to retailers. These records must contain the following information:

   1. (a) name and address of each retailer;
   2. (b) date the tobacco products were sold;
   3. (c) date the tobacco products were delivered;
   4. (d) item or items sold or furnished; and
   5. (e) retailer cost per item.
2. (2) Commercial records or invoices may be used if they contain the information listed in (1)(a) through (e).

3. (3) Tobacco product retailers, including a retailer acting as a tobacco wholesaler, shall keep and maintain records at their place of business of all tobacco products furnished or sold to consumers. The records must contain the following information:

   1. (a) name and address of each wholesaler;
   2. (b) date the tobacco products were purchased; and
   3. (c) balance of product inventory.
4. (4) The department may inspect all records in accordance with the provisions of ARM 42.2.305.

Authorizing statute(s): 16-10-104, 16-11-103, MCA

Implementing statute(s): 16-10-103, 16-11-118, MCA

History: NEW, 1986 MAR p. 1320, Eff. 8/1/86; AMD, 1992 MAR p. 668, Eff. 3/27/92; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; AMD, 2007 MAR p. 124, Eff. 1/26/07.