(a)  The tax administrator and the administrator’s authorized agents and representatives may, at any reasonable time, inspect the books and records of any motor carrier subject to the tax imposed by this chapter. The administrator may enter into agreements with the appropriate authorities of other jurisdictions having statutes similar to this chapter for the cooperative audit of motor carrier reports and returns.

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Terms Used In Rhode Island General Laws 31-36.1-12

  • Administrator: means the tax administrator. See Rhode Island General Laws 31-36.1-2
  • Motor carrier: means every person, association of persons, firm, or corporation, or any other legal entity, wherever resident or located, who operates or causes to be operated qualified motor vehicles on the public highways of this state. See Rhode Island General Laws 31-36.1-2

(b)  In performing the audit or part of it, the officers and employees of the other jurisdiction or jurisdictions shall be deemed authorized agents of this state for that purpose, and the audits or parts of it shall have the same effect as similar audits or parts of them made by the division of taxation.

History of Section.
P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.