NAC370.100. Placement of cigarettes in vending machines; inspection of machines by Department.

     1. All packages or packets of cigarettes in each vending machine which has an opening or transparent panel through which a sampling of all of the brands of cigarettes are visible must be placed in the machine so that the cigarette revenue stamp is visible from the front of the machine.

     2. On demand, an operator of cigarette vending machines shall allow any authorized representative of the Department to accompany any employee of the operator on his or her route, during business hours and on working days, and the employee or operator shall open vending machines in control of the operator for inspection by the representative of the Department.

     [Tax Comm’n, Cigarette Tax Reg. part No. 3, eff. 1-18-69; A by Dep’t of Taxation, 10-22-75]—(NAC A by Tax Comm’n, 7-18-88)