cigarette lighter boat joke 🤣🤣 What do you call a

(1) The Tax Commissioner has the authority to inspect or examine the records, books and papers, and any equipment or e-cigarette apparatus, and any stock of e-cigarette liquid kept in or upon the premises of persons who sell, possess or store e-cigarette liquid, for the purpose of determining the quantity and value of e-cigarette liquid acquired, on hand or disbursed, to verify the truth and accuracy of any statement, return, form or report and to ascertain whether the tax imposed by this article has been properly paid

Three variables affect the answer

Box, especially Certified Mail, would be simple, right

Bernert JT, Alexander JR, Sosnoff CS, McGuffey JE