R.I. Gen. Laws § 44-67-10 — Compassion center records

Every compassion center shall:
(1) Keep records as may be necessary to determine the amount of its liability under this
chapter;
(2) Preserve those records for the period of three (3) years following the date of filing
of any return required by this chapter, or until any litigation or prosecution under
this chapter has been completed; and
(3) Make those records available for inspection upon demand by the tax administrator or
his/her authorized agents at reasonable times during regular business hours.