§ 44-20.3-6. Reports and records of carriers, bailees and warehouse persons. [Effective April 1, 2026.]
The tax administrator may, in the tax administrator’s discretion, require reports from any common or contract carrier who transports kratom or kratom products to any point or points within the state, and from any bonded warehouseperson or bailee who has in their possession any kratom or kratom products, these reports to contain any information concerning shipments of kratom or kratom products that the tax administrator determines. All common and contract carriers, bailees, and warehousepersons shall permit the examination by the tax administrator or the tax administrator’s authorized agent of any records relating to the shipment or receipt of kratom or kratom products.
History of Section.
P.L. 2025, ch. 446, § 5, effective April 1, 2026; P.L. 2025, ch. 447, § 5, effective
April 1, 2026.