Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These 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 administrator, shall be produced at any time and place that the administrator may designate for inspection by him or her or his or her agents.
R.I. Gen. Laws § 44-29-15
Records required
P.L. 1969, ch. 197, art. 2, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.