| Every person engaging in the business of selling tobacco |
products as a distributor, or as a retailer that brings into this |
State or causes to be brought into this State tobacco products |
upon which the tax imposed by this chapter has not been paid, |
shall secure obtain a license from the tax assessor State Tax |
Assessor before engaging in that business. Every license |
application shall must be made on a form prescribed by the tax |
assessor and shall must state the name and address of the |
applicant, the address of his the applicant's principal place of |
business, and such other information as the tax assessor may |
require for the proper administration of this chapter. The |
application shall must be accompanied by a fee of $25, except |
that there shall be no a fee is not required for distributors or |
unclassified importers licensed under chapter 703. A person |
without outside the State who ships or transports tobacco |
products to retailers in this State shall make application as a |
distributor and be granted by the tax assessor a license subject |
to all the provisions of this chapter and agree, upon applying |
for a license, to submit his that person's books, accounts and |
records to examination by the Bureau of Revenue Services bureau |
during reasonable business hours, and to accept service of |
process by mail when service is made in any proceeding involving |
enforcement of this chapter. |