Indiana Code § 24-3-6-13

Documentation of transactions; preservation; review
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Sec. 13. (a) An importer or a manufacturer shall maintain documentation for each place of business belonging to the importer or manufacturer for each transaction other than a retail transaction with a consumer involving the sale, purchase, transfer, consignment, or receipt of cigarettes. The documentation must include: (1) the name and address of the parties to the transaction; and (2) the quantity by brand style of cigarettes involved in the transaction.       (b) Subject to subsection (c), an importer or a manufacturer shall preserve documentation described in subsection (a) at the place of business at which each transaction occurs.       (c) The commission may allow an importer or a manufacturer with multiple places of business to preserve documentation described in subsection (a) at a centralized location. However, the importer or manufacturer shall provide duplicate documentation at each place of business upon request by the commission.       (d) An importer or a manufacturer shall maintain documentation under this section for five (5) years from the date of the transaction.       (e) The commission may: (1) obtain access to; and (2) inspect at reasonable times; the documentation maintained under this section. The commission may share the documentation with other law enforcement officials.

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