§ 44-70-10 — § 44-70-10. Inspections and investigations.

Rhode Island § 44-70-10

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-70: Cannabis Tax

Text

§ 44-70-10. Inspections and investigations.

(a) The tax administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any licensee.

(b) In any case where the administrator or his or her duly authorized agent, or any police officer of this state, has knowledge or reasonable grounds to believe that any vehicle is transporting cannabis or cannabis products in violation of this chapter, the administrator, such agent, or such police officer, is authorized to stop such vehicle and to inspect the same for contraband cannabis or cannabis products.

(c) For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the licensee should have made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator may examine, or cause to be examined, any books, papers, records, or memoranda, that may be relevant to making those determinations, whether the books, papers, records, or memoranda, are the property of or in the possession of the licensee or another person. The tax administrator may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the tax administrator or any examiner or investigator, any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. Disobedience of subpoenas issued under this chapter is punishable by the superior court of the district in which the subpoena is issued.

Legislative History

P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.