§ 44-19-28 - Reports required as to use tax.
SECTION 44-19-28
§ 44-19-28 Reports required as to use tax.– In the administration of the use tax, the tax administrator may require thefiling of reports by any person or class of persons having in his or her ortheir possession or custody information relating to sales of tangible personalproperty the storage, use, or other consumption of which is subject to the tax.The reports shall be filed at that time and shall contain any informationrequired by the tax administrator.