Rhode Island Statutes

§ 44-21-6 — § 44-21-6. Accounts rendered by auctioneers.

Rhode Island·Title 44 Taxation·Ch. 44-21 Duty on Auction Sales

§ 44-21-6. Accounts rendered by auctioneers.

(a) Every auctioneer shall by January 31, and July 31, as of December 31 and June 30, render a just and true account, in writing, subscribed by the auctioneer, to the general treasurer of all property subject to duty sold by the auctioneer, the amount of each day's sale and the date of the sale.

(b) The treasury, at reasonable times and upon reasonable notice, may examine the records of any licensee to determine whether the person has complied with the account.

(c) The treasury may file a request with the director of business r

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Rhode Island § 44-21-6 (§ 44-21-6. Accounts rendered by auctioneers.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

G.L. 1896, ch. 159, § 16; G.L. 1909, ch. 188, § 16; G.L. 1923, ch. 216, § 16; G.L. 1938, ch. 337, § 16; G.L. 1956, § 44-21-6; P.L. 1991, ch. 64, § 1.

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