Rhode Island General Laws — Title 44 (Taxation)
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.
Amendment history
History of Section. P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
Source: view the official text
In this chapter (15 sections)
- 44-72-1 · Short title
- 44-72-2 · Purpose
- 44-72-3 · Definitions
- 44-72-4 · Imposition and proceeds of tax
- 44-72-5 · Exemptions
- 44-72-6 · Rate of tax
- 44-72-7 · Returns
- 44-72-8 · Set-off for delinquent payment of tax
- 44-72-9 · Tax on available information â Interest on delinquencies…
- 44-72-10 · Claims for refund â Hearing upon denial
- 44-72-11 · Hearing by tax administrator on application
- 44-72-12 · Appeals
- 44-72-13 · Taxpayer records
- 44-72-14 · Rules and regulations
- 44-72-15 · Severability