Section R19-3-207. Compliance Investigations

A.      A retailer shall comply with all provisions of the Act and this Chapter. The Lottery may conduct inspections to verify com- pliance and, if necessary, order an audit or investigation of the business.

B.       A retailer  shall allow  investigations  by  authorized Lottery investigators during the retailer’s regular business hours to determine whether the retailer is complying with the provi- sions of the Act and this Chapter.

C.      A retailer shall keep all documentation relating to the pur- chase, sale, and validation of Lottery products that are kept in the normal course of business for tax purposes for three years. This documentation shall be easily accessible to the Lottery- authorized investigator for examination or audit.

Historical Note

Adopted as an emergency effective June 10, 1983 pursu- ant to A.R.S. § 41-1003, valid for only 90 days (Supp. 83- 3). Former Section R4-37-207 adopted as an emergency effective June 10, 1983, now adopted and amended as a permanent rule effective September 14, 1983 (Supp. 83- 5). Amended subsections (B) and (J) effective September 26, 1986 (Supp. 86-5). Amended effective September 12, 1989 (Supp. 89-3). R19-3-207 recodified from R4-37- 207 (Supp. 95-1). R19-3-207 renumbered to R19-3-206; new Section R19-3-207 adopted effective October 9, 1998 (Supp. 98-4). Amended by final rulemaking at 10

A.A.R. 3073, effective September 11, 2004 (Supp. 04-3). Amended by final rulemaking at 13 A.A.R. 2639, effec- tive September 8, 2007 (Supp. 07-3). Amended by final rulemaking at 18 A.A.R. 1471, effective August 7, 2012

(Supp. 12-2).