Sec. 155.183.  INSPECTION.  (a)  To determine the tax liability of a person dealing in tobacco products or compliance by the person with this chapter, the comptroller may:
(1)  inspect any premises, including a vending machine and its contents, where tobacco products are manufactured, produced, stored, transported, sold, or offered for sale or exchange;
(2)  remain on the premises as long as necessary to determine the tax liability or compliance with this chapter;
(3)  examine the records required by this chapter or other records, books, documents, papers, accounts, and objects that the comptroller determines are necessary for conducting a complete examination;  and
(4)  examine stocks of tobacco products.
(b)  A person dealing in tobacco products may not:
(1)  fail to produce, on the comptroller's demand, records required by this chapter;  or
(2)  hinder or prevent the inspection of records or the examination of the premises.
Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 85, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 53, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.106, eff. Sept. 1, 1997.