Section 280-RICR-20-55-4.10 - Record Retention RequirementsA. Records kept under §§ 4.7 and 4.9 of this Part shall be kept for three (3) years from the later of:1. The due date of the Return;2. The date the Return was electronically filed;3. For a paper Return, the date the Return was presented to the taxpayer for signature; or4. If you are a non-signing Tax Return Preparer, the date you give the part for which you are responsible to the signing Tax Return Preparer.B. Records may be kept in either paper or electronic format, but shall be capable of being produced within seventy two (72) hours if requested by the Division. However, additional time may be granted based on the tax return preparer's written request to the Tax Administrator. Every Tax Return Preparer shall keep a back-up of these records in a separate, secure location.280 R.I. Code R. § 280-RICR-20-55-4.10