§ 44-44-8. Records required — Inspection of records.
Every beverage wholesaler shall keep books, including records, receipts, and other pertinent papers, in a form 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 the time and place that he or she may designate for inspection by the tax administrator or his or her agents.
History of Section.P.L. 1984, ch. 251, § 4.
Structure Rhode Island General Laws
Section 44-44-2. - Definitions.
Section 44-44-3. - Imposition of tax on beverage containers.
Section 44-44-3.1. - Permit required.
Section 44-44-3.2. - Penalty for operation without a permit — Injunctive relief.
Section 44-44-3.3. - Partial periods.
Section 44-44-3.4. - Issuance of permit — Assignment prohibited — Display.
Section 44-44-3.5. - Application due date — Weekends and holidays — Mailing.
Section 44-44-3.6. - Exemption.
Section 44-44-3.7. - Imposition of tax on hard-to-dispose material.
Section 44-44-3.8. - Hard-to-dispose material control and recycling oversight commission.
Section 44-44-4. - Filing of returns and extensions of time for filing returns.
Section 44-44-4.1. - Penalties on delinquent payments.
Section 44-44-5, 44-44-6. - Repealed.
Section 44-44-7. - Collection powers.
Section 44-44-8. - Records required — Inspection of records.
Section 44-44-10. - Deposit of moneys.
Section 44-44-11, 44-44-12. - Repealed.
Section 44-44-13. - Contingency provision.
Section 44-44-14, 44-44-15. - Repealed.
Section 44-44-16. - Rules and regulations — Forms.
Section 44-44-17. - Deficiency determination — Determination without return.
Section 44-44-18. - Notice of determination.
Section 44-44-18.1. - Pecuniary penalties for deficiencies.
Section 44-44-19. - Payment of refunds.
Section 44-44-21. - Judicial review.