(a) Each
distributor and each retail dealer shall keep in each place of business
complete and accurate books, records, and other documents for that place of
business, including itemized invoices of the following:
(1) All consumable material held, purchased,
made, manufactured, fabricated, or brought or caused to be brought into Kansas
or shipped or transported to retail dealers in Kansas; and
(2) all sales of consumable material.
Each distributor shall show the name and address of each
purchaser, registration number if applicable, and any other documents relating
to the purchase and the sale of or dealing in consumable material. Itemized
invoices shall be made for all consumable material transferred to other retail
dealer establishments owned or controlled by that distributor. All books,
records, and other documents required shall be retained and maintained for at
least three years after the date of the entries appearing in the books,
records, and other documents, unless the director, in writing, authorizes the
destruction or disposal of these books, records, and other documents at an
earlier date. These books, records, and other documents may be maintained in an
electronic format.
(b) At any time during regular business
hours, any authorized agents or employees of the director may enter any place
of business of a distributor or retail dealer and inspect the premises, the
books, records, or other documents and the consumable material contained there,
to determine whether the distributor or retail dealer is in compliance with all
the provisions of the act and this article of the department's regulations.
Refusal to permit an inspection by an authorized agent or employee of the
director shall be grounds for revocation of any registration held by the
distributor or retail dealer.
(c)
Each person who sells consumable material to any person other than a consumer
shall create with each sale an itemized invoice showing the seller's name and
address, the purchaser's name and address, the purchaser's registration number
if applicable, the date of the sale, the number of milliliters of consumable
material, and all prices and discounts. The person selling or dealing in the
consumable material shall retain and maintain a legible copy of each invoice
for three years after the date of sale. These records may be maintained in an
electronic format.
(d) Each
distributor and each retail dealer shall obtain and maintain itemized invoices
of all consumable material purchased. The distributor or retail dealer shall
retain and maintain a legible copy of each invoice for three years after the
date of purchase. Invoices shall be available for inspection by authorized
agents or employees of the director at the distributor's or retail dealer's
place of business. These records may be maintained in an electronic
format.
