§245-9 Inspection. [Repeal and reenactment on June 30, 2006. L 2000, c 249, §20(2).] The department and the attorney general may examine all records, including tax returns and reports under section 245-31, required to be kept or filed under this chapter, and books, papers, and records of any person engaged in the business of wholesaling or dealing cigarettes and tobacco products, to verify the accuracy of the payment of the taxes imposed by this chapter. Every person in possession of any books, papers, and records, and the person's agents and employees, are directed and required to give to the department and the attorney general the means, facilities, and opportunities for the examinations. [L 1939, c 220, §10; RL 1945, §5759; RL 1955, §125-9; am L Sp 1959 2d, c 1, §16; HRS §245-9; gen ch 1985; am L 1993, c 220, §14; am L 2000, c 249, §9]