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(1) The Tax Commissioner has the authority to inspect or examine the records, books and papers, and any equipment or e-cigarette apparatus, and any stock of e-cigarette liquid kept in or upon the premises of persons who sell, possess or store e-cigarette liquid, for the purpose of determining the quantity and value of e-cigarette liquid acquired, on hand or disbursed, to verify the truth and accuracy of any statement, return, form or report and to ascertain whether the tax imposed by this article has been properly paid

Companies Covered in E-Cigarette Market Imperial Brands PLC Eleaf Group British American Tobacco PLC ELFBAR Altria Group Inc

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Is Cigar Smoking Worse than Cigarette Smoking