§ 23-63-4.5. Records required.
Every retailer shall keep such books, including records, receipts, and other pertinent papers, in such form as 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 such time and place as he or she may designate for inspection by the tax administrator or his or her agents.
History of Section.P.L. 1992, ch. 133, art. 85, § 2.
Structure Rhode Island General Laws
Chapter 23-63 - Vehicle Tire Storage and Recycling
Section 23-63-1. - Legislative findings and policy.
Section 23-63-1.1. - Definitions.
Section 23-63-2. - Disposal of used vehicle rubber tires — Burning prohibited — Storage restricted.
Section 23-63-3. - Environmental impact statement — Necessity — Approval of director.
Section 23-63-4. - Licensing of tire recyclers.
Section 23-63-4.1. - Tire site remediation account.
Section 23-63-4.2. - Allocation of funds.
Section 23-63-4.3. - Repealed.
Section 23-63-4.4. - Penalties on delinquent payments.
Section 23-63-4.5. - Records required.
Section 23-63-4.6. - Deficiency determination — Determination without return.
Section 23-63-4.7. - Notice of determination.
Section 23-63-4.8. - Pecuniary penalties for deficiencies.
Section 23-63-4.9. - Tire deposit system.