Rhode Island § 44-67-10 § 44-67-10. Compassion center records.

Rhode Island Statutes

§ 44-67-10 — § 44-67-10. Compassion center records.

Rhode Island § 44-67-10

Title 44Taxation

Ch. 44-67The Compassion Center Surcharge Act

This text of Rhode Island § 44-67-10 (§ 44-67-10. Compassion center records.) 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 § 44-67-10 (2026).

Text

§ 44-67-10. Compassion center records.
Every compassion center shall:
(1) Keep records as may be necessary to determine the amount of its liability under this
            chapter;
         
(2) Preserve those records for the period of three (3) years following the date of filing
            of any return required by this chapter, or until any litigation or prosecution under
            this chapter has been completed; and
         
(3) Make those records available for inspection upon demand by the tax administrator or
            his/her authorized agents at reasonable times during regular business hours.

Free access — add to your briefcase to read the full text and ask questions with AI

§ 44-67-10. Compassion center records.

Every compassion center shall:

(1) Keep records as may be necessary to determine the amount of its liability under this chapter;

(2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter has been completed; and

(3) Make those records available for inspection upon demand by the tax administrator or his/her authorized agents at reasonable times during regular business hours.