R.I. Gen. Laws § 44-72-13 — Taxpayer records

Every taxpayer shall:
(1) Keep records as may be necessary to determine the amount of its liability under this
chapter, including, but not limited to: rental agreements, payments for rent, bank
statements for payment of residential expenses, utility bills, and any other records
establishing residency or non-residency.
(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 is finally determined.
(3) Make those records available for inspection by the administrator or authorized agents,
upon demand, at reasonable times during regular business hours.