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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-20-40

Records — Investigation and inspection of books, premises, and stock

Official textwebserver.rilegislature.govlast amended

# (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.

Amendment history

History of Section. P.L. 1939, ch. 663, § 21; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-40; P.L. 1968, ch. 263, art. 8, § 9; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.

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In this chapter (40 sections)
  1. 44-20-22 · Reimbursement for mutilated and other stamps — Claims
  2. 44-20-23 · Payment of tax by manufacturer or shipper outside state
  3. 44-20-24 · Affixing of stamps outside state by vending machine operator
  4. 44-20-25 · Bond of nonresident authorized to pay tax
  5. 44-20-26 · Agreement by nonresident to submit records — Attorney to…
  6. 44-20-27 · Repealed
  7. 44-20-28 · Stamping by distributors required
  8. 44-20-28.1 · Noncompliance with tobacco manufacturer’s escrow fund…
  9. 44-20-29 · Repealed
  10. 44-20-30 · Manner of affixing stamps
  11. 44-20-31 · Packages in which cigarettes sold — Sample packages
  12. 44-20-32 · Cancellation of used stamps
  13. 44-20-33 · Sale of contraband cigarettes, contraband other tobacco…
  14. 44-20-33.1 · Transportation of unstamped cigarettes
  15. 44-20-34 · Display of stamps in vending machines
  16. 44-20-35 · Penalties for violations as to unstamped contraband…
  17. 44-20-36 · Possession of unstamped cigarettes
  18. 44-20-37 · Seizure and destruction of unstamped cigarettes
  19. 44-20-38 · Hearing on cigarettes seized
  20. 44-20-39 · Forgery and counterfeiting — Tampering with meters —…
  21. 44-20-40 · Records — Investigation and inspection of books, premises,…
  22. 44-20-40.1 · Inspections
  23. 44-20-41 · Monthly reports of distributors and dealers
  24. 44-20-42 · Reports and records of carriers, bailees and warehouse…
  25. 44-20-43 · Violations as to reports and records
  26. 44-20-44 · Declarations under penalty of perjury
  27. 44-20-45 · Importation of cigarettes, other tobacco products, and/or…
  28. 44-20-46 · Witnesses before tax administrator
  29. 44-20-47 · Hearings by tax administrator
  30. 44-20-48 · Appeal to district court
  31. 44-20-49 · Disposition of revenue — Payment of refunds
  32. 44-20-50 · Administration — Forms — Rules and regulations
  33. 44-20-51 · Penalty for violations generally
  34. 44-20-51.1 · Civil penalties
  35. 44-20-51.2 · Criminal penalty for fraudulent offenses
  36. 44-20-51.3 · Counterfeit cigarettes
  37. 44-20-52 · Exercise of powers and duties
  38. 44-20-53 · Direct tax on consumer
  39. 44-20-54 · Taxes and fees as debt to state
  40. 44-20-55 · Severability
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