Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 12 - Record Requirements (280-RICR-20-70-12)
- Section 280-RICR-20-70-12.1 - Purpose
- Section 280-RICR-20-70-12.2 - Authority
- Section 280-RICR-20-70-12.3 - Application
- Section 280-RICR-20-70-12.4 - Severability
- Section 280-RICR-20-70-12.5 - Definitions
- Section 280-RICR-20-70-12.6 - General Requirements
- Section 280-RICR-20-70-12.7 - Magnetic and Electronic Record Requirements
- Section 280-RICR-20-70-12.8 - Inadequate Records and/or Lack of Internal Controls
- Section 280-RICR-20-70-12.9 - Inspections and Examinations
- Section 280-RICR-20-70-12.10 - Requirement for Record Retention
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