Rhode Island § 44-20-42 § 44-20-42. Reports and records of carriers, bailees and warehouse persons.

Rhode Island Statutes

§ 44-20-42 — § 44-20-42. Reports and records of carriers, bailees and warehouse persons.

Rhode Island § 44-20-42

Title 44Taxation

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

This text of Rhode Island § 44-20-42 (§ 44-20-42. Reports and records of carriers, bailees and warehouse persons.) 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 § 44-20-42 (2026).

Text

§ 44-20-42. Reports and records of carriers, bailees and warehouse persons.
The tax administrator may, in his or her discretion, require reports from any common
            or contract carrier who transports cigarettes to any point or points within the state,
            and from any bonded warehouseperson or bailee who has in his or her possession any
            cigarettes, these reports to contain any information concerning shipments of cigarettes
            that the tax administrator determines. All common and contract carriers, bailees,
            and warehousepersons shall permit the examination by the tax administrator or his
            or her authorized agent of any records relating to the shipment or receipt

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§ 44-20-42. Reports and records of carriers, bailees and warehouse persons.

The tax administrator may, in his or her discretion, require reports from any common or contract carrier who transports cigarettes to any point or points within the state, and from any bonded warehouseperson or bailee who has in his or her possession any cigarettes, these reports to contain any information concerning shipments of cigarettes that the tax administrator determines. All common and contract carriers, bailees, and warehousepersons shall permit the examination by the tax administrator or his or her authorized agent of any records relating to the shipment or receipt of cigarettes.