Form Crp-Nr - Monthly Report Of Non-Resident Cigarette Distributors (Page 2 of 2) in pdf

CERTIFICATION

The undersigned: _______________________________________________________________________________

(Name)

(Title)

of the ___________________________________________________________________________, hereby certifies

(Distributor)

that he/she is properly authorized by said distributor to sign this report, that he/she has personal knowledge of the

figures and other information constituting the report and that this report, the schedules and statements herein

contained are true and complete to the best of his/her knowledge and belief. The undersigned also hereby declares

that this report is made under the penalties of perjury.

Date: ____________________20_____.

Signature: _________________________________________

IF THE ABOVE FORM OF CERTIFICATION IS NOT EXECUTED THIS REPORT MUST

BE SWORN TO BEFORE A NOTARY PUBLIC

“INSTRUCTION”

This report is due in the office of the Division of Taxation, One Capitol Hill, Providence, RI 02908 no later

than the tenth (10

) day of the month following the month covered.

Cigarette distributors licensed by the State of Rhode Island whose source of supply is located outside the

State and who sell cigarettes within the State are required to report on this form all sales of cigarettes made into

Rhode Island whether or not said cigarettes bear Rhode Island tax stamps. Out of State distributors selling

unstamped cigarettes within the State are required to submit a supporting statement showing the date, total number

sold and to whom sold.

Please make the report in duplicate and retain a copy for your files. Send the original to the Division of

Taxation.

All information requested in this form must be furnished completely and accurately. Records must be kept

in such a manner that all information contained in this report can be easily substantiated. Work papers used in

preparing the report must be retained so that representatives of the Division may trace all items back to the original

supporting records. It is especially necessary that all sales of unstamped cigarettes in Rhode Island be supported by

signed acknowledgements of the receipt of such cigarettes, these acknowledgements to remain in your files subject

to the inspection of this Division.

§ 44-20-40 Records – Investigation and inspection of books, premises and stock. – (a) Each

manufacturer, importer, distributor and dealer shall maintain copies of invoices or equivalent documentation for, or

itemized for, each of its facilities for each transaction (other than a retail transaction with a consumer) involving the

sale, purchase, transfer, consignment, or receipt of cigarettes. The invoices or documentation shall show the name

and address of the other party and the quantity by brand style of the cigarettes involved in the transaction. All

records and invoices required under this section must be safely preserved for three (3) years in a manner to insure

permanency and accessibility for inspection by the administrator or his or her authorized agents.

(b) Records required under this section shall be preserved on the premises described in the relevant license in such a

manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the

administrator. With the administrator's permission, persons with multiple places of business may retain centralized

records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business

within twenty-four (24) hours upon the request of the administrator or his or her designee.

manufacturer, importer, distributor or dealer in this state for the purpose of determining whether taxes imposed by

this chapter have been fully paid, and may investigate the stock of cigarettes in or upon any premises for the purpose

of determining whether the provisions of this chapter are being obeyed. The administrator in his or her sole

discretion may share the records and reports required by such sections with law enforcement officials of the federal

government or other states.

§ 44-20-43 Violations as to reports and records. – Any person who fails to submit the reports required in

this chapter or by the tax administrator under this chapter, or who makes any incomplete, false, or fraudulent report,

or who refuses to permit the tax administrator or his or her authorized agent to examine any books, records, papers,

or stocks of cigarettes as provided in this chapter, or who refuses to supply the tax administrator with any other

information which the tax administrator requests for the reasonable and proper enforcement of the provisions of this

chapter, shall be fined not more than five thousand dollars ($5,000) for the first offense, and for each subsequent

offense, shall be fined not more than ten thousand dollars ($10,000), or be imprisoned not more than five (5) years,

or be both fined and imprisoned.

Form Crp-Nr - Monthly Report Of Non-Resident Cigarette Distributors Page 2

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