R.I. Gen. Laws § 44-20-40 — Records — Investigation and inspection of books, premises, and stock

(a) Each manufacturer, importer, distributor, and dealer shall maintain copies of invoices
or equivalent documentation for, or itemized for, each of its facilities for each
transaction (other than a retail transaction with a purchaser) involving the sale,
purchase, transfer, consignment, or receipt of cigarettes, other tobacco products,
and electronic nicotine-delivery system products. The invoices or documentation shall
show the name and address of the other party and the quantity by brand style of the
cigarettes, other tobacco products, and electronic nicotine-delivery system products
involved in the transaction. All records and invoices required under this section
must be safely preserved for three (3) years in a manner to insure permanency and
accessibility for inspection by the administrator or his or her authorized agents.
(b) Records required under this section shall be preserved on the premises described in
the relevant license in such a manner as to ensure permanency and accessibility for
inspection at reasonable hours by authorized personnel of the administrator. With
the administrator’s permission, persons with multiple places of business may retain
centralized records, but shall transmit duplicates of the invoices or the equivalent
documentation to each place of business within twenty-four (24) hours upon the request
of the administrator or his or her designee.
(c) The administrator or his or her authorized agents may examine the books, papers, reports,
and records of any manufacturer, importer, distributor, or dealer in this state for
the purpose of determining whether taxes imposed by this chapter have been fully paid,
and may investigate the stock of cigarettes, other tobacco products, and/or electronic
nicotine-delivery system products in or upon any premises for the purpose of determining
whether the provisions of this chapter are being obeyed. The administrator in their
sole discretion may share the records and reports required by such sections with law
enforcement officials of the federal government or other states.