PHYSICAL INVENTORY; OFFSET.

§ Subdivision 1. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 2. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 3. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 4. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 5. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 6. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 7. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 8. [Repealed, 2005 c 151 art 1 s 117 ] § Subd. 9. Physical inventory. The commissioner or the commissioner's authorized agents may, as considered necessary, require a cigarette or tobacco products distributor to furnish a physical inventory of all cigarettes or tobacco products in stock. The inventory must contain the information that the commissioner requests and must be certified by an officer of the corporation. § Subd. 10. Offset. Upon audit, if a distributor's return reflects an overage resulting from an inventory counting error, the overage shall be offset against a shortage, if any, in the month immediately preceding the month of the overage. If any overage remains after that offset, the remainder may only be offset against a shortage, if any, in the month immediately following the month of the overage. If the commissioner determines that the overage is attributable to a mistake by the distributor other than an inventory counting error, the commissioner may permit the overage to be offset against a shortage in any month or months during the 12-month period immediately following the month when the overage was discovered upon audit.