D.C. Mun. Regs. r. 9-1017
Whenever a licensee obtains any cigarettes, that licensee shall, at the time of the delivery of the cigarettes, procure from the supplier of the cigarettes an invoice, bill of lading, bill of sale, or other documentary evidence of transfer (also referred to in this section as "documents") of the cigarettes from the supplier to the licensee.
The documents required under § 1017.1 shall be dated and shall show the following:
Each wholesale licensee shall keep complete and accurate records of the following:
Each wholesale licensee shall keep all invoices, bills of lading, sales records, bills of sale, and other pertinent documents relating to the procurement and disposal of cigarettes. If the licensee is not able to retain the originals of these documents, then the licensee shall retain copies of the documents.
Each wholesale licensee who stamps cigarettes for sale in the District shall take a monthly inventory at the beginning of business on the first business day of each month of all cigarettes on the licensee's premises or under the licensee's control. A licensee who finds it impractical to take inventory on the day prescribed in this subsection shall notify the Deputy Chief Financial Officer of the specific date on which the inventory will be taken.
The inventory taken under § 1017.5 shall not include cigarettes in vending machines or cigarettes transferred to retail stock on written memorandum.
Each retail licensee and vending machine licensee shall keep all invoices, bills of lading, bills of sale, and other pertinent documents relating to cigarettes procured by the licensee in any manner. If the licensee is not able to retain the originals of the documents, then the licensee shall keep copies of the documents.
All documents and records required to be kept under this section shall be preserved by the licensee for a period of at least three (3) years after the licensee has issued or received them.
D.C. Mun. Regs. r. 9-1017