§ 646.147 Required record-keeping information.

  1. a.(a) Distributors who are exempted persons. Each distributor who is an exempted person as defined in § 646.143 shall show the following information in his commercial records.

    Distributors who are exempted persons as defined in § 646.143 must show the following information in their commercial records:

    1. 1.(1) For each disposition of more than 60,000 cigarettes to an exempted person; or for each disposition of more than 60,000 cigarettes to a person who is not an exempted person and which is delivered by the distributor to the recipient's place of business, the distributor shall show on dated records—

      1.(1) For each disposition of more than 10,000 cigarettes, or 500 single-unit consumer-sized cans or packages of smokeless tobacco, to an exempted person; or for each disposition of more than 10,000 cigarettes, or 500 single-unit consumer-sized cans or packages of smokeless tobacco, to a person who is not an exempted person, which is delivered by the distributor to the recipient’s place of business, the distributor must show on dated records —

      1. i.(i) The full name of the purchaser (or the recipient if there is no purchaser);

      2. ii.(ii) The street address (including city and state) to which the cigarettes or smokeless tobacco are destined; and

      3. iii.(iii) The quantity of cigarettes or smokeless tobacco disposed of.

    2. 2.(2) For each disposition of more than 60,000 cigarettes, other than the dispositions specified in paragraph (a)(1) of this section, the distributor shall show on dated records—

      2.(2) For each disposition of more than 10,000 cigarettes, or 500 single-unit consumer-sized cans or packages of smokeless tobacco, other than the dispositions specified in paragraph (a)(1) of this section, the distributor must show on dated records —

      1. i.(i) The full name of the purchaser (if any);

      2. ii.(ii) The name, address (including city and state), and signature of the person receiving the cigarettes or smokeless tobacco;

      3. iii.(iii) The street address (including city and state) to which the cigarettes or smokeless tobacco are destined;

      4. iv.(iv) The quantity of cigarettes or smokeless tobacco disposed of;

      5. v.(v) The driver's license number of the individual receiving the cigarettes or smokeless tobacco;

      6. vi.(vi) The license number of the vehicle in which the cigarettes or smokeless tobacco are removed from the distributor's business premises;

      7. vii.(vii) A declaration by the individual receiving the cigarettes of the specific purpose of receipt (such as personal use, resale, delivery to another person, etc.); and

        vii.(vii) A declaration by the individual receiving the cigarettes or smokeless tobacco of the specific purpose for the items (such as personal use, resale, delivery to another person, etc.); and

      8. viii.(viii) A declaration by the person receiving the cigarettes cigarettes or smokeless tobacco when acting as an agent, of the name and address of his principal when he is acting as an agent.

  2. b.(b) Distributors who are not exempted persons. Each distributor who is not an exempted person as defined in § 646.143 shall show on dated commercial records the information specified in paragraphs (a)(2) (i) through (viii) of this section for each disposition of more than 60,000 cigarettes.

    Each distributor who is not an exempted person as defined in § 646.143 must show on dated commercial records the information specified in paragraphs (a)(2)(i) through (viii) of this section for each disposition of more than 10,000 cigarettes or 500 single-unit consumer-sized cans or packages of smokeless tobacco.