Section 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 1997, 75th Leg., ch. 1423, Sec. 19.106, eff. Sept. 1, 1997 Acts 1995, 74th Leg., ch. 1000, Sec. 53, eff. Oct. 1, 1995 Acts 1991, 72nd Leg., ch. 409, Sec. 63, eff. June 7, 1991 Amended by Acts 1989, 71st Leg., ch. 240, Sec. 85, eff. Oct. 1, 1989 Acts 1981, 67th Leg., p. 1681, ch. 389, Sec. 1, eff. Jan. 1, 1982.