§ 42-64.9-13 - Examination of taxpayer's records. - Rhode-island Statutes

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SECTION 42-64.9-13

§ 42-64.9-13 Examination of taxpayer'srecords. – The tax administrator and his or her agents, for the purpose of ascertainingthe correctness of any credit claimed under the provisions of this chapter, mayexamine any books, paper, records, or memoranda bearing upon the mattersrequired to be included in the return, report, or other statement, and mayrequire the attendance of the person executing the return, report, or otherstatement, or of any officer or employee of any taxpayer, or the attendance ofany other person, and may examine the person under oath respecting any matterwhich the tax administrator or his or her agent deems pertinent or material indetermining the eligibility for credits claimed.

State Codes and Statutes

Statutes > Rhode-island > Title-42 > Chapter-42-64-9 > 42-64-9-13

SECTION 42-64.9-13

§ 42-64.9-13 Examination of taxpayer'srecords. – The tax administrator and his or her agents, for the purpose of ascertainingthe correctness of any credit claimed under the provisions of this chapter, mayexamine any books, paper, records, or memoranda bearing upon the mattersrequired to be included in the return, report, or other statement, and mayrequire the attendance of the person executing the return, report, or otherstatement, or of any officer or employee of any taxpayer, or the attendance ofany other person, and may examine the person under oath respecting any matterwhich the tax administrator or his or her agent deems pertinent or material indetermining the eligibility for credits claimed.

State Codes and Statutes

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State Codes and Statutes

Statutes > Rhode-island > Title-42 > Chapter-42-64-9 > 42-64-9-13

SECTION 42-64.9-13

§ 42-64.9-13 Examination of taxpayer'srecords. – The tax administrator and his or her agents, for the purpose of ascertainingthe correctness of any credit claimed under the provisions of this chapter, mayexamine any books, paper, records, or memoranda bearing upon the mattersrequired to be included in the return, report, or other statement, and mayrequire the attendance of the person executing the return, report, or otherstatement, or of any officer or employee of any taxpayer, or the attendance ofany other person, and may examine the person under oath respecting any matterwhich the tax administrator or his or her agent deems pertinent or material indetermining the eligibility for credits claimed.