280 R.I. Code R. § 280-RICR-20-15-2.9 - Inspections
A. The Tax Administrator and his or her
agents are authorized under R.I. Gen. Laws §
44-20-40.1 to conduct unannounced inspections to insure compliance with all provisions of
R.I. Gen. Laws Chapter 44-20. Accordingly, the Tax Administrator and his or her
agents shall be permitted to inspect the Place of Business of any Person
selling any tobacco products within the State. Inspections of licensed
Distributors or Dealers shall be conducted during normal business hours without
a warrant and without prior notice.
B. The Tax Administrator and his or her duly
authorize agents shall be permitted to inspect the books, papers, reports, and
records of any Manufacturer, Importer, Distributor, or Dealer in this state for
the purpose of determining whether taxes imposed by R.I. Gen. Laws Chapter
44-20 have been fully paid, and may investigate the stock of cigarettes and
Other Tobacco Products in or upon the Place of Business for the purpose of
determining whether the provisions of R.I. Gen. Laws Chapter 44-20 are being
obeyed.
C. Failure to allow such
inspection(s) of the Place of Business and/or records may result in civil
penalties and/or suspension or revocation of a Cigarette Dealer's or
Distributor's License.
Notes
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