23-1053. Audits of records of licensee.
127 words·~1 min read·
/id/title-23-alcoholic-beverages/chapter-10-beer/23-1053·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purpose of ascertaining compliance with the provisions of section
23-1047
the state tax commission may, as often as it deems advisable, examine the accounts, records, documents and transactions, pertaining to or affecting the beer business of any person holding a license or certificate or approval issued by this state under the provisions of this act. When examination involving any brewer or foreign distributor holding a certificate of approval issued by this state shall require an examiner to travel outside this state, the actual and necessary expenses of travel and subsistence necessarily incurred on account of the examination shall be paid by the holder of such certificate of approval upon presentation of an itemized statement certified by the examiner and approved by the state tax commission.