916. EXAMINATION OF DISTRIBUTORS’, WHOLESALERS’ AND DEALERS’ RECORDS BY REVENUE AGENTS - INSPECTION OF PREMISES.

The Tax Commission and its authorized employees and agents may examine the books, papers and records of any distributor, wholesaler or dealer within the Reservation for the purpose of determining whether the tax imposed by this Chapter has been fully paid, and may investigate and examine the stock of cigarettes in or upon any premises where such cigarettes are possessed, stored or sold, for the purpose of determining whether the provisions of this Chapter are being obeyed. The Tax Commission or its employees or agents shall have the right and authority to make such inspections and examinations at any time during ordinary business hours or as otherwise provided in Section 306, and it or they shall have the further authority to inspect at such times the premises and all desks, safes, vaults and other fixtures and furniture contained in or upon such premises for the purpose of ascertaining whether cigarettes are held or possessed in violation of this Chapter.