Rhode Island § 3-10-5 § 3-10-5. Information supplemental to returns — Audit of books. [Effective until January 1, 2026.]

Rhode Island Statutes

§ 3-10-5 — § 3-10-5. Information supplemental to returns — Audit of books. [Effective until January 1, 2026.]

Rhode Island § 3-10-5

Title 3Alcoholic Beverages

Ch. 3-10Taxation of Beverages

This text of Rhode Island § 3-10-5 (§ 3-10-5. Information supplemental to returns — Audit of books. [Effective until January 1, 2026.]) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 3-10-5 (2026).

Text

§ 3-10-5. Information supplemental to returns — Audit of books. [Effective until January 1,
               2026.]
(a) The tax administrator may at any time request further information from any person
            or from the officers and employees of any corporation that he or she may deem necessary
            to verify, explain, or correct any return made in pursuance of the provisions of this
            chapter, and for the like purpose, the administrator or his or her authorized agent
            may examine the books of account of that person or corporation during business hours.
         
(b) Each Class A licensee authorized to sell intoxicating beverages at wholesale o

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§ 3-10-5. Information supplemental to returns — Audit of books. [Effective until January 1, 2026.]

(a) The tax administrator may at any time request further information from any person or from the officers and employees of any corporation that he or she may deem necessary to verify, explain, or correct any return made in pursuance of the provisions of this chapter, and for the like purpose, the administrator or his or her authorized agent may examine the books of account of that person or corporation during business hours.

(b) Each Class A licensee authorized to sell intoxicating beverages at wholesale or retail in this state shall file an annual report on or before February 1 with the division of taxation in the form required by the tax administrator. Such report shall include, but not be limited to, total sales of alcoholic beverages, sales tax, and excise tax collections on such sales for the immediately preceding calendar year. Annually, on or before May 1, the tax administrator shall prepare and submit to the chairs of the house and senate finance committees a report reflecting data from the annual reports submitted by said licensee to the division of taxation. The tax administrator's report shall compile total sales of alcoholic beverages, sales tax, and excise tax collections by county.

Legislative History

P.L. 1933, ch. 2013, § 44; G.L. 1938, ch. 167, § 4; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 3-10-5; P.L. 2012, ch. 241, art. 21, § 15; P.L. 2013, ch. 144, art. 9, § 9; P.L. 2014, ch. 528, § 1.