Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-29-15
Records required
Official textwebserver.rilegislature.govlast amended
Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the administrator, shall be produced at any time and place that the administrator may designate for inspection by him or her or his or her agents.
Amendment history
History of Section. P.L. 1969, ch. 197, art. 2, § 1.
Source: view the official text
In this chapter (18 sections)
- 44-29-1 · Definitions
- 44-29-2 · Imposition of tax
- 44-29-3 · Filing of returns â Date due â Interest and penalty
- 44-29-4 · Deficiency determination â Interest
- 44-29-5 · Pecuniary penalties for deficiencies
- 44-29-6 · Notice of determination
- 44-29-7 · Determination without return â Interest and penalties
- 44-29-8 · Taxes as debt to state â Lien on real estate
- 44-29-9 · Collection powers
- 44-29-10 · Payment of refunds
- 44-29-11 · Hearing by administrator on application
- 44-29-12 · Appeals
- 44-29-13 · Judgment on review
- 44-29-14 · Penalty for violations generally
- 44-29-15 · Records required
- 44-29-16 · Rules and regulations â Forms
- 44-29-17 · Taxes imposed as additional to other taxes
- 44-29-18 · Severability