Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-20.3-6 — Reports and records of carriers, bailees and warehouse persons. [Effective April 1, 2026.]
The tax administrator may, in the tax administratorâs discretion, require reports
from any common or contract carrier who transports kratom or kratom products to any
point or points within the state, and from any bonded warehouseperson or bailee who
has in their possession any kratom or kratom products, these reports to contain any
information concerning shipments of kratom or kratom products that the tax administrator
determines. All common and contract carriers, bailees, and warehousepersons shall
permit the examination by the tax administrator or the tax administratorâs authorized
agent of any records relating to the shipment or receipt of kratom or kratom products.
Source: official text