§ 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.
History of Section.
P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.