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
Universal Citation: 280 RI Code of Rules 20 70 12.1
Current through September 18, 2024
The purpose of this regulation is to implement R.I. Gen. Laws Chapters 44-18 and 44-19, which provide for Sales and Use Taxes Liability and Computation and Sales and Use Taxes Enforcement and Collection specifically regarding records requirements.
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