Arizona Statutes

§ 42-3151 — Inspection of records and stocks of luxuries

Arizona·Title 42 Arizona Revised Statutes·Ch. 3 LUXURY PRIVILEGE TAX·Art. 4 Enforcement
A.All books, papers, invoices and records of any wholesaler, distributor or retailer whether or not required under this chapter to be kept, showing sales, receipts and purchases of luxuries, shall be open for inspection by the department as follows:
1.Except as provided in paragraph 2 of this subsection, any inspection must begin during the normal business hours of the building, facility, site or place being inspected.
2.Any inspection that does not begin during normal business hours requires a judicial warrant or the prior written consent of the wholesaler, distributor or retailer.
B.Any stock of luxuries in and upon any building, facility, site or place where placed, produced, stored or sold may be inspected by the department to determine compliance with this chapter. Except as p

Free access — add to your briefcase to read the full text and ask questions with AI

Arizona § 42-3151 (Inspection of records and stocks of luxuries) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Nearby Sections

15
View on official source ↗