Rhode Island § 44-20-40 § 44-20-40. Records — Investigation and inspection of books, premises, and stock.

Rhode Island Statutes

§ 44-20-40 — § 44-20-40. Records — Investigation and inspection of books, premises, and stock.

Rhode Island § 44-20-40

Title 44Taxation

Ch. 44-20Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

This text of Rhode Island § 44-20-40 (§ 44-20-40. Records — Investigation and inspection of books, premises, and stock.) 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 § 44-20-40 (2026).

Text

§ 44-20-40. Records — Investigation and inspection of books, premises, and stock.
(a) Each manufacturer, importer, distributor, and dealer shall maintain copies of invoices
            or equivalent documentation for, or itemized for, each of its facilities for each
            transaction (other than a retail transaction with a purchaser) involving the sale,
            purchase, transfer, consignment, or receipt of cigarettes, other tobacco products,
            and electronic nicotine-delivery system products. The invoices or documentation shall
            show the name and address of the other party and the quantity by brand style of the
            cigarettes, other tobacco products, and electronic nicotine

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§ 44-20-40. Records — Investigation and inspection of books, premises, and stock.

(a) Each manufacturer, importer, distributor, and dealer shall maintain copies of invoices or equivalent documentation for, or itemized for, each of its facilities for each transaction (other than a retail transaction with a purchaser) involving the sale, purchase, transfer, consignment, or receipt of cigarettes, other tobacco products, and electronic nicotine-delivery system products. The invoices or documentation shall show the name and address of the other party and the quantity by brand style of the cigarettes, other tobacco products, and electronic nicotine-delivery system products involved in the transaction. All records and invoices required under this section must be safely preserved for three (3) years in a manner to insure permanency and accessibility for inspection by the administrator or his or her authorized agents.

(b) Records required under this section shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the administrator. With the administrator's permission, persons with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within twenty-four (24) hours upon the request of the administrator or his or her designee.

(c) The administrator or his or her authorized agents may examine the books, papers, reports, and records of any manufacturer, importer, distributor, or dealer in this state for the purpose of determining whether taxes imposed by this chapter have been fully paid, and may investigate the stock of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products in or upon any premises for the purpose of determining whether the provisions of this chapter are being obeyed. The administrator in their sole discretion may share the records and reports required by such sections with law enforcement officials of the federal government or other states.

Legislative History

P.L. 1939, ch. 663, § 21; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-40; P.L. 1968, ch. 263, art. 8, § 9; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2024, ch. 117, art. 6, § 16, effective January 1, 2025.