§ 31-36.1-8 - Records. - Rhode-island Statutes

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Statutes > Rhode-island > Title-31 > Chapter-31-36-1 > 31-36-1-8

SECTION 31-36.1-8

§ 31-36.1-8 Records. – Each motor carrier shall make available in this state and retain for a periodof not less than four (4) years, any records that may be prescribed and in themanner required by the administrator or the International Fuel Tax Agreement,as are reasonably necessary to substantiate the quarterly returns required by§ 31-36.1-11. The administrator or the administrator's agents may examinethe books, papers, records, and equipment of any motor carrier during normalbusiness hours in order to determine whether the motor fuel taxes due underthis chapter are properly reported and paid. If the records required by thissection are not maintained instate, the motor carrier shall either produce therecords at a point instate for audit purposes, or provide transportation andreasonable substance for an auditor to audit the records at that point wherethe records are maintained by the motor carrier.

State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-36-1 > 31-36-1-8

SECTION 31-36.1-8

§ 31-36.1-8 Records. – Each motor carrier shall make available in this state and retain for a periodof not less than four (4) years, any records that may be prescribed and in themanner required by the administrator or the International Fuel Tax Agreement,as are reasonably necessary to substantiate the quarterly returns required by§ 31-36.1-11. The administrator or the administrator's agents may examinethe books, papers, records, and equipment of any motor carrier during normalbusiness hours in order to determine whether the motor fuel taxes due underthis chapter are properly reported and paid. If the records required by thissection are not maintained instate, the motor carrier shall either produce therecords at a point instate for audit purposes, or provide transportation andreasonable substance for an auditor to audit the records at that point wherethe records are maintained by the motor carrier.

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State Codes and Statutes

Statutes > Rhode-island > Title-31 > Chapter-31-36-1 > 31-36-1-8

SECTION 31-36.1-8

§ 31-36.1-8 Records. – Each motor carrier shall make available in this state and retain for a periodof not less than four (4) years, any records that may be prescribed and in themanner required by the administrator or the International Fuel Tax Agreement,as are reasonably necessary to substantiate the quarterly returns required by§ 31-36.1-11. The administrator or the administrator's agents may examinethe books, papers, records, and equipment of any motor carrier during normalbusiness hours in order to determine whether the motor fuel taxes due underthis chapter are properly reported and paid. If the records required by thissection are not maintained instate, the motor carrier shall either produce therecords at a point instate for audit purposes, or provide transportation andreasonable substance for an auditor to audit the records at that point wherethe records are maintained by the motor carrier.