§ 40-165. Rules and regulations for enforcement and administration of article; examination of books, records, etc.

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The commissioner of the revenue is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the method and means to be used in the cancellation of the stamps provided for in this article and to any and all other matters pertaining to the administration and enforcement of the provisions of this article. Such commissioner is hereby further authorized and empowered to examine books, records, invoices, papers and any and all cigarettes in and upon any premises where the same are placed, stored, sold, offered for sale or displayed for sale by a seller.

(Ord. No. 658, § 14; Ord. No. 1259, § 14; Ord. No. 1364, § 14; Code 1961, § 16-92)

(Ord. No. 658, § 14; Ord. No. 1259, § 14; Ord. No. 1364, § 14; Code 1961, § 16-92)

                    
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