Code of Colorado Regulations
200 - Department of Revenue
203 - Liquor and Tobacco Enforcement Division
1 CCR 203-1 - COLORADO CIGARETTE, TOBACCO PRODUCT, AND NICOTINE PRODUCT RETAILER RULES
1 CCR 203-1-7-700 - Inspection of the Retail Location
Current through Register Vol. 47, No. 5, March 10, 2024
Basis and Purpose. The statutory authority for this rule includes, but is not limited to, subsections 44-7-104(5)(a), C.R.S. The purpose of this rule is to provide clarity to licensees, their agents, and employees, regarding the time, place, scope, and items subject to inspection. This rule also serves the purpose of identifying the books and records required to be maintained by the licensee and the period of time such records must be maintained and provided upon request.
A. The retail location, including any places where cigarettes, tobacco products, and/or nicotine products are stored or dispensed, shall be subject to inspections by the Division or Local Licensing Authorities and their duly authorized representatives (which include investigators or peace officers) during all business hours and all other time of apparent activity, for the purpose of determining compliance with the provisions of Article 7 of title 44, 18-13-121, 25-14-204, 25-14-208.5, 25-14-301, and 30-15-401 (1.5), C.R.S., and rules promulgated thereunder.
B. Each licensee shall retain all books and records necessary to show fully the business transactions and operations of such licensee related to cigarettes, tobacco products and nicotine products for a period of the current tax year and the three prior tax years. "Books" and "records" include documents or information in printed or paper form, as well as documents or information maintained in a readable electronic or digital format, and any audio and video surveillance recordings. Licensees shall provide copies of books and records requested by the Division and Local Licensing Authorities and their duly authorized representatives without unreasonable delay.
