§ 44-10-1001 — Inspection procedures

(1) Each licensee shall keep a complete
set of all records necessary to show fully the business transactions of the licensee,
all of which are open at all times during business hours for the inspection and
examination by the state licensing authority or its duly authorized representatives.
The state licensing authority may require any licensee to furnish such information
as it considers necessary for the proper administration of this article 10 and may
require an audit to be made of the books of account and records on such occasions
as it may consider necessary by an auditor to be selected by the state licensing
authority who shall likewise have access to all books and records of the licensee,
and the expense thereof must be paid by the licensee.

(2) The licensed premises, including any places of storage where regulated
marijuana or regulated marijuana products are stored, cultivated, sold, dispensed,
or tested are subject to inspection by the state or local licensing authority, or local
jurisdictions and their investigators, during all business hours and other times of
apparent activity, for the purpose of inspection or investigation. Access is required
during business hours for examination of any inventory or books and records
required to be kept by the licensees. When any part of the licensed premises
consists of a locked area, upon demand to the licensee, such area must be made
available for inspection without delay, and, upon request by authorized
representatives of the state or local jurisdiction, the licensee shall open the area for
inspection.

(3) Each licensee shall retain all books and records necessary to show fully
the business transactions of the licensee for a period of the current tax year and
the three immediately prior tax years.

(4) [ Editor's note: Subsection (4) is effective January 5, 2026. ] Notwithstanding the provisions of this section:

(a) If a licensee is required to maintain books and records in the seed-to-sale
inventory tracking system, the licensee need not maintain duplicate copies of the
books and records; and

(b) The state licensing authority may require the licensee to maintain
additional records beyond those required by this article 10 or the rules adopted
under this article 10 upon a finding of a violation by the licensee or by an agent or
employee of the licensee of this article 10 or a rule adopted under this article 10.

Legislative History

Source: L. 2019: Entire article added with relocations, (SB 19-224), ch. 315, p. 2932, � 5, effective January 1, 2020. L. 2025: (4) added, (HB 25-1209), ch. 398, p. 2256, � 17, effective January 5, 2026.