R.I. Gen. Laws § 44-44-8 — Records required — Inspection of records

Every beverage wholesaler shall keep books, including records, receipts, and other
pertinent papers, in a form the tax administrator may require. The 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 tax administrator, shall be produced at the time and
place that he or she may designate for inspection by the tax administrator or his
or her agents.