California CodesBusiness and Professions Code - BPCDivision 8.6 — Cigarette and Tobacco Products Licensing Act of 2003Chapter 2 — License for Retailers of Cigarettes and Tobacco ProductsSection 22974
A retailer shall retain purchase invoices that meet the requirements set forth in Section 22978.4 for all cigarettes or tobacco products the retailer purchased for a period of four years. The records shall be kept at the retail location for at least one year after the purchase. Invoices shall be made available upon request during normal business hours for review inspection and copying by the board or by a law enforcement agency. Any retailer found in violation of these requirements or any person who fails, refuses, or neglects to retain or make available invoices for inspection and copying in accordance with this section shall be subject to penalties pursuant to Section 22981.
Notes
Requires tobacco retailers to retain compliant purchase invoices for all cigarettes or tobacco products for four years, keeping them at the retail location for at least one year after purchase. Requires availability during normal business hours for board or law-enforcement inspection and copying, with violations or failures to retain or produce invoices subject to referenced penalties.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 22974 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8-6/chapter-2/section-22974