Section R. 205.407 - Inspection of books and records; entry upon premises to inspect equipment, inventories, and storage areasRule 7.
(1) The department, or its duly authorized agent, may examine the books, records, and papers of any licensee, retailer, common carrier, or warehouseman pertaining to the records of cigarettes received, purchased, used, shipped, or delivered, as the case may be, to verify the truth and accuracy of any statement, report, or return.(2) The department, or its duly authorized agent, may enter in and upon the premises of any licensee or retailer, as defined in these rules, at all reasonable times for the purpose of inspecting stamping equipment, cigarette inventories, and storage areas, together with all pertinent records and papers for the reasonable administration of the act.Mich. Admin. Code R. 205.407