§ 3-10-5. Information supplemental to returns — Audit of books.
(a) The tax administrator may at any time request further information from any person or from the officers and employees of any corporation that he or she may deem necessary to verify, explain, or correct any return made in pursuance of the provisions of this chapter, and for the like purpose, the administrator or his or her authorized agent may examine the books of account of that person or corporation during business hours.
(b) Each Class A licensee authorized to sell intoxicating beverages at wholesale or retail in this state shall file an annual report on or before February 1 with the division of taxation in the form required by the tax administrator. Such report shall include, but not be limited to, total sales of alcoholic beverages, sales tax, and excise tax collections on such sales for the immediately preceding calendar year. Annually, on or before May 1, the tax administrator shall prepare and submit to the chairs of the house and senate finance committees a report reflecting data from the annual reports submitted by said licensee to the division of taxation. The tax administrator’s report shall compile total sales of alcoholic beverages, sales tax, and excise tax collections by county.
History of Section.P.L. 1933, ch. 2013, § 44; G.L. 1938, ch. 167, § 4; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 3-10-5; P.L. 2012, ch. 241, art. 21, § 15; P.L. 2013, ch. 144, art. 9, § 9; P.L. 2014, ch. 528, § 1.
Structure Rhode Island General Laws
Chapter 3-10 - Taxation of Beverages
Section 3-10-1. - Manufacturing tax rates — Exemption of religious uses.
Section 3-10-1.1. - Alcoholic beverage floor stock tax.
Section 3-10-2. - Export permits — Tax exemption.
Section 3-10-3. - Reports and information required of manufacturers.
Section 3-10-4. - Monthly returns by manufacturers — Payment of tax.
Section 3-10-5. - Information supplemental to returns — Audit of books.
Section 3-10-6. - Orders to produce evidence or permit examination.
Section 3-10-7. - Assessment in absence of return — Interest.
Section 3-10-8. - Collection of delinquent taxes — Suspension of license.
Section 3-10-9. - Information confidential — Appeal of assessments.
Section 3-10-11. - Limit on wholesaler’s profits — Payment of excess to state.
Section 3-10-12. - Sale of distillery and winery products — Records of wholesalers.
Section 3-10-13. - Rules and regulations.
Section 3-10-14. - Brewers exempt from §§ 3-10-11 — 3-10-13.
Section 3-10-15. - Retaliatory service charge on imported beverages.
Section 3-10-16. - Reciprocal license and requirements for importation of malt beverages.
Section 3-10-17. - Tax on imported malt beverages.
Section 3-10-18. - Payment of malt beverage tax.
Section 3-10-19. - Refunds on import orders not filled.
Section 3-10-21. - Refund of taxes and service fees on lost, unmarketable, or condemned beverages.