§ 31-37-9 - Peddler's records of purchases and sales. - Rhode Island Statutes

SECTION 31-37-9

   § 31-37-9  Peddler's records of purchasesand sales. – (a) Every peddler, at its principal place of business within the state of RhodeIsland, shall keep a record of the number of gallons of fuels purchased, sold,and used by the peddler, from whom purchased and the date of the purchases, towhom sold and the amount and date of the sales. These records shall bepreserved for three (3) years and shall be open to the inspection of theinvestigators and examiners of division of taxation upon demand.

   (b) Every peddler shall keep, at its principal place ofbusiness, within the state of Rhode Island, for a period of three (3) years, acomplete record of the purchases and sales of fuels. This record must containthe names and addresses of those from whom the peddler has purchased the fuels,and the names and addresses of those to whom the peddler has sold the fuels.