2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206) › Part 26 - TOBACCO SETTLEMENT FUNDS (§§ 67-4-2601 — 67-4-2610) › Section 67-4-2608 - Inspections, audits and investigations

(a)
For the purpose of determining compliance with §
47-31-103
and this part, the department is authorized to conduct inspections, audits, and investigations of:
(1)
Nonparticipating manufacturers and their importers;
(2)
Licensed agents;
(3)
Tobacco distributors;
(4)
Wholesale dealers and jobbers;
(5)
Retail dealers;
(6)
Persons or entities engaged in delivery sales; and
(7)
Cigarette rolling machine operators.
(b)
The commissioner, or a designee, and the attorney general and reporter, or a designee, are authorized to administer all necessary oaths, issue subpoenas, compel the attendance of witnesses, take depositions within and without the state, and compel the production of pertinent books, payrolls, accounts, papers, records, documents, and testimony relevant to such investigation.
(c)
Every nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, and cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent or representative to inspect at any time all tobacco products, invoices, books, papers and memoranda, including the general books, both operating and proprietary ledgers, and other records, as may be deemed necessary by the commissioner in ascertaining compliance with §
47-31-103
and this part. Every cigarette rolling machine operator shall permit the commissioner or the commissioner's authorized agent to inspect the operator's cigarette rolling machine at any time.
(d)
No nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesaler dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator shall be permitted to claim any part of the premises whereon the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator is engaged in business, to be exempt from inspection, as being the dwelling or home of the nonparticipating manufacturer, nonparticipating manufacturer importer, licensed agent, tobacco distributor, wholesale dealer and jobber, retailer dealer, person engaged in delivery sales, or cigarette rolling machine operator. An application for license under part 10 of this chapter shall be an express waiver of such claim.
(e)
All nonparticipating manufacturers, nonparticipating manufacturer importers, licensed agents, tobacco distributors, wholesaler dealer and jobbers, retailer dealers, persons engaged in delivery sales, or cigarette rolling machine operators failing to permit the examination of tobacco products, invoices, books and other memoranda, including the general books, both operating and proprietary ledgers, and other records, or interfering with the orderly inspection or examination thereof, or failing to file such reports as may be required by the commissioner, commit a Class A misdemeanor.
Added by 2014 Tenn. Acts, ch. 749, s 9, eff. 4/22/2014.