§ 44-20-42 - Reports and records of carriers, bailees and warehouse persons. - Rhode Island Statutes

SECTION 44-20-42

   § 44-20-42  Reports and records ofcarriers, bailees and warehouse persons. – The tax administrator may, in his or her discretion, require reports from anycommon or contract carrier who transports cigarettes to any point or pointswithin the state, and from any bonded warehouseperson or bailee who has in hisor her possession any cigarettes, these reports to contain any informationconcerning shipments of cigarettes that the tax administrator determines. Allcommon and contract carriers, bailees, and warehousepersons shall permit theexamination by the tax administrator or his or her authorized agent of anyrecords relating to the shipment or receipt of cigarettes.