Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-67-10
Compassion center records
Official textwebserver.rilegislature.govlast amended
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.
Amendment history
History of Section. P.L. 2011, ch. 151, art. 19, § 17.
Source: view the official text
In this chapter (13 sections)
- 44-67-1 · Short title
- 44-67-2 · Definitions
- 44-67-3 · Imposition of surcharge â Compassion centers
- 44-67-4 · Returns
- 44-67-5 · Setoff for delinquent payment of surcharge
- 44-67-6 · Surcharge on available information â Interest on…
- 44-67-7 · Claims for refund â Hearing upon denial
- 44-67-8 · Hearing by tax administrator on application
- 44-67-9 · Appeals
- 44-67-10 · Compassion center records
- 44-67-11 · Method of payment and deposit of surcharge
- 44-67-12 · Rules and regulations
- 44-67-13 · Severability