Rhode Island Statutes

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

Rhode Island·Title 44 Taxation·Ch. 44-20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

§ 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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Rhode Island § 44-20-42 (§ 44-20-42. Reports and records of carriers, bailees and warehouse persons.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

P.L. 1939, ch. 663, § 22; impl. am. P.L. 1940, ch. 875, § 1; G.L. 1956, § 44-20-42; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3.

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