Rhode Island § 44-72-13 § 44-72-13. Taxpayer records.

Rhode Island Statutes

§ 44-72-13 — § 44-72-13. Taxpayer records.

Rhode Island § 44-72-13

Title 44Taxation

Ch. 44-72Non-Owner Occupied Property Tax Act

This text of Rhode Island § 44-72-13 (§ 44-72-13. Taxpayer 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 § 44-72-13 (2026).

Text

§ 44-72-13. Taxpayer records.
Every taxpayer shall: 
(1) Keep records as may be necessary to determine the amount of its liability under this
            chapter, including, but not limited to: rental agreements, payments for rent, bank
            statements for payment of residential expenses, utility bills, and any other records
            establishing residency or non-residency. 
         
(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 is finally determined. 
         
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§ 44-72-13. Taxpayer records.

Every taxpayer shall:

(1) Keep records as may be necessary to determine the amount of its liability under this chapter, including, but not limited to: rental agreements, payments for rent, bank statements for payment of residential expenses, utility bills, and any other records establishing residency or non-residency.

(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 is finally determined.

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