R.I. Gen. Laws § 3-10-5_3-10-5
This is the official text of R.I. Gen. Laws § 3-10-5_3-10-5, part of Rhode Island’s Gen. Laws — part of the compiled statutory law of Rhode Island, published by the state as "Gen. Laws." Browse the sections below, each linked to its official government source.
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§ 3-10-5. Information supplemental to returns Audit of books. [Effective until January 1, 2026.]3-10-5. Information supplemental to returns Audit of books. [Effective January 1, 2026.]
Official statutory text
(a) The tax administrator may at any time request further information from any person or from the officers and employees of any corporation that he or she may deem necessary to verify, explain, or correct any return made in pursuance of the provisions of this chapter, and for the like purpose, the administrator or his or her authorized agent may examine the books of account of that person or corporation during business hours.
(b) Each Class A licensee authorized to sell intoxicating beverages at wholesale or retail in this state shall file an annual report on or before February 1 with the division of taxation in the form required by the tax administrator. Such report shall include, but not be limited to, total sales of alcoholic beverages, sales tax, and excise tax collections on such sales for the immediately preceding calendar year. Annually, on or before May 1, the tax administrator shall prepare and submit to the chairs of the house and senate finance committees a report reflecting data from the annual reports submitted by said licensee to the division of taxation. The tax administrators report shall compile total sales of alcoholic beverages, sales tax, and excise tax collections by county.
(b) Each Class A licensee authorized to sell intoxicating beverages at wholesale or retail in this state shall file an annual report on or before February 1 with the division of taxation in the form required by the tax administrator. Such report shall include, but not be limited to, total sales of alcoholic beverages, sales tax, and excise tax collections on such sales for the immediately preceding calendar year. Annually, on or before May 1, the tax administrator shall prepare and submit to the chairs of the house and senate finance committees a report reflecting data from the annual reports submitted by said licensee to the division of taxation. The tax administrators report shall compile total sales of alcoholic beverages, sales tax, and excise tax collections by county.
Status: in_force · Read it on the official government site
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