RSA 78:16: Inspection.

I. The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid.

II. The commissioner, and any police officer, constable, sheriff or sheriff's deputy, or agent of the liquor commission may investigate and examine the stock of tobacco products in or upon any premises where tobacco products are possessed, stored, or sold to determine whether the provisions of this chapter are obeyed.