Sec. 155.183. INSPECTION. (a) To determine the tax liability of a person dealing in tobacco products or compliance by the person with this chapter, the comptroller may: (1) inspect any premises, including a vending machine and its contents, where tobacco products are manufactured, produced, stored, transported, sold, or offered for sale or exchange; (2) remain on the premises as long as necessary to determine the tax liability or compliance with this chapter; (3) examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination; and (4) examine stocks of tobacco products. (b) A person dealing in tobacco products may not: (1) fail to produce, on the comptroller's demand, records required by this chapter; or (2) hinder or prevent the inspection of records or the examination of the premises.
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