§ 44-25-4.2. Records required.
Every recorder of deeds, city or town clerk or other person acting as agent of the tax administrator for the collection of the tax due under this chapter shall keep any books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those 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 the time and place that the tax administrator may designate for inspection by him or her or by his or her agents.
History of Section.P.L. 1989, ch. 43, § 1.
Structure Rhode Island General Laws
Chapter 44-25 - Real Estate Conveyance Tax
Section 44-25-1. - Tax imposed — Payment — Burden.
Section 44-25-2. - Exemptions.
Section 44-25-3. - Documentary stamps — Affixing — Cancellation.
Section 44-25-4.1. - Hand stamps.
Section 44-25-4.2. - Records required.
Section 44-25-5. - [Obsolete.]
Section 44-25-6. - Enforcement — Rules and regulations.