Rhode Island § 31-36.1-12 § 31-36.1-12. Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits.

Rhode Island Statutes

§ 31-36.1-12 — § 31-36.1-12. Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits.

Rhode Island § 31-36.1-12

Title 31Motor and Other vehicles

Ch. 31-36.1Fuel Use Reporting Law

This text of Rhode Island § 31-36.1-12 (§ 31-36.1-12. Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits.) 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 § 31-36.1-12 (2026).

Text

§ 31-36.1-12. Inspection of books and records by administrator — Agreements with other jurisdictions
               for cooperative audits.
(a) The tax administrator and the administrator's authorized agents and representatives
            may, at any reasonable time, inspect the books and records of any motor carrier subject
            to the tax imposed by this chapter. The administrator may enter into agreements with
            the appropriate authorities of other jurisdictions having statutes similar to this
            chapter for the cooperative audit of motor carrier reports and returns.
         
(b) In performing the audit or part of it, the officers and employees 

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§ 31-36.1-12. Inspection of books and records by administrator — Agreements with other jurisdictions for cooperative audits.

(a) The tax administrator and the administrator's authorized agents and representatives may, at any reasonable time, inspect the books and records of any motor carrier subject to the tax imposed by this chapter. The administrator may enter into agreements with the appropriate authorities of other jurisdictions having statutes similar to this chapter for the cooperative audit of motor carrier reports and returns.

(b) In performing the audit or part of it, the officers and employees of the other jurisdiction or jurisdictions shall be deemed authorized agents of this state for that purpose, and the audits or parts of it shall have the same effect as similar audits or parts of them made by the division of taxation.