Delaware Administrative Code
Title 4 - Alcoholic Beverage Control
Department of Safety and Homeland Security
Office of the Alcoholic Beverage Control Commissioner
900 - Trade Practices for Suppliers, Wholesales, and Retailers
903 - (Formerly Rule 8.1) A Governing the Shipment and Storage of Alcoholic Liquors by Suppliers and Wholesalers
Section 903-7.0 - Inspections and Inventories

Pursuant to 4 Del.C. § 304 (A)(2) and (5) and 4 Del.C. § 581(c), DATE and the Division of Revenue may inspect the establishment of any licensed Delaware Importer and inventory any or all alcoholic liquor in the Importer's possession at any time they deem reasonable and necessary to carry out their statutory duties to verify the reporting and collection of taxes payable to the State of Delaware.