California CodesBusiness and Professions Code - BPCDivision 8.6 — Cigarette and Tobacco Products Licensing Act of 2003Chapter 4 — License and Administration Fee for Manufacturers and ImportersSection 22979.4
All importers shall retain purchase records that meet the requirements set forth in Section 22979.5 for all cigarettes or tobacco products purchased and other records required by the board. The records shall be maintained for a period of one year from the date of purchase on the importer’s premises identified in the license, and thereafter, the records shall be made available for inspection by the board or a law enforcement agency for a period of four years. Any importer 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 every importer to keep qualifying purchase records and other board-required records for cigarettes and tobacco products on the licensed premises for one year from purchase, then make them available for board or law-enforcement inspection for four years. Violating the retention or inspection requirements, including refusing invoices for copying, subjects the importer or other responsible person to statutory penalties.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 22979.4 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8-6/chapter-4/section-22979-4