Title 44
Taxation

CHAPTER 20.3
Kratom and Kratom Products Tax [Effective April 1, 2026.]

§ 44-20.3-4. Records — Investigation and inspection of books, premises, and stock. [Effective April 1, 2026.]

(a) Each manufacturer, importer, distributor, and dealer shall maintain copies of invoices or equivalent documentation for, or itemized for, each of its facilities for each transaction involving the sale, purchase, transfer, consignment, or receipt of kratom and kratom products. The invoices or documentation shall show the name and address of the other party and the quantity and type of kratom and kratom products involved in the transaction. All records and invoices required under this section must be safely preserved for three (3) years in a manner to insure permanency and accessibility for inspection by the administrator or the administrator’s authorized agents.

(b) Records required under this section shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the administrator. With the administrator’s permission, persons with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within twenty-four (24) hours upon the request of the administrator or the administrator’s designee.

(c) The administrator or the administrator’s authorized agents may examine the books, papers, reports, and records of any manufacturer, importer, distributor, or dealer in this state for the purpose of determining whether taxes imposed by this chapter have been fully paid, and may investigate the stock of kratom and kratom products in or upon any premises for the purpose of determining whether the provisions of this chapter are being obeyed. The administrator in their sole discretion may share the records and reports required by such sections with law enforcement officials of the federal government, the state, other states, and the department of health.