§ 31-36-6. Distributors’ sales records.
Every distributor shall keep a complete and accurate record of the number of gallons of fuels sold by the distributor and of the number of gallons of fuels used by the distributor, the date of the sales and of any use and, except in the case of retail sales through filling stations operated by the distributor, the names and addresses of the purchasers. The record shall be in a form and contain any information that the administrator may prescribe. Every distributor shall make for every sale of fuels, except retail sales through filling stations operated by the distributor, a written statement in duplicate containing the names and addresses of the distributor and the purchaser, the number of gallons sold and the dates of sale and delivery, one of which shall be delivered to the purchaser and the other retained by the distributor. Each record and statement shall be preserved by the distributor and purchaser for a period of three (3) years, and shall be open to inspection upon demand of the tax administrator or his or her authorized agents.
History of Section.P.L. 1925, ch. 679, § 3; P.L. 1929, ch. 1405, § 1; G.L. 1938, ch. 45, § 3; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 31-36-6; P.L. 1967, ch. 181, § 1.
Structure Rhode Island General Laws
Title 31 - Motor and Other Vehicles
Chapter 31-36 - Motor Fuel Tax
Section 31-36-1. - Definitions.
Section 31-36-2. - Registration of distributors required.
Section 31-36-3. - Bond of a motor fuel distributor.
Section 31-36-4. - Suspension or revocation of registration.
Section 31-36-5. - Measurement and marking of capacity of vehicles for transportation of fuels.
Section 31-36-6. - Distributors’ sales records.
Section 31-36-7. - Monthly report of distributors — Payment of tax.
Section 31-36-8. - Declarations under penalty of perjury.
Section 31-36-11. - Interest on delinquent taxes — Actions for collections.
Section 31-36-11.1. - Interest on overpayments.
Section 31-36-12. - Tax as debt to state.
Section 31-36-13.1. - Other exemptions.
Section 31-36-14. - Purchase for export by distributor licensed in another state.
Section 31-36-15. - Refunds of motor fuel tax.
Section 31-36-16. - Payment of tax by persons other than distributors.
Section 31-36-17. - Carriers’ reports of deliveries.
Section 31-36-18. - Appeals involving licenses or registrations.
Section 31-36-19. - Penalty for violations.
Section 31-36-20. - Disposition of proceeds.
Section 31-36-20.1. - Repealed.
Section 31-36-21. - Deposit in mail as sufficient notice.