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.
4 Del. Admin. Code § 903-7.0