Rhode Island General Laws 23-63-4.5. Records required
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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.
Terms Used In Rhode Island General Laws 23-63-4.5
- Retailer: means every person in this state who is engaged in the sale of vehicle tires to consumers;
(4) "Rhode Island resource recovery corporation" means the Rhode Island resource recovery corporation created and established pursuant to chapter 19 of Title 23. See Rhode Island General Laws 23-63-1.1
- Summons: Another word for subpoena used by the criminal justice system.