01-015 C.M.R. ch. 6, § 2 - Inspection of records, books and accounts
A. Upon
written request of the Chairman or an employee of the Commission, any dealer,
producer or store shall make its records, books and accounts available for
inspection at the office or place of business where they are regularly kept,
and at the date and time specified in the request.
B. To the extent practicable, the written
request shall designate the purpose of the investigation and if known by the
Commission, the specific records, books and accounts to be examined.
C. Inspections may be conducted by a
Commission employee or by an accountant, auditor or other person engaged by the
Commission on a contract basis. A dealer, producer or store shall provide the
person conducting an inspection with all necessary assistance in locating,
compiling, interpreting and working with the records, books and accounts under
examination.
D. No dealer, producer
or store shall remove, sequester or destroy any materials necessary to the
inspection, or otherwise hinder or obstruct it. No dealer, producer or store
shall remove, sequester or destroy any materials designated for retention
during or after the inspection by the person conducting the inspection or by
the Chairman or any employee of the Commission.
Notes
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