§ 44-11-31 - Examinations as to liability of transferee. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-11 > 44-11-31

SECTION 44-11-31

§ 44-11-31 Examinations as to liability oftransferee. – The tax administrator, for the purpose of determining the liability of atransferee of the property of any corporation with respect to any tax imposedupon the corporation, may, by any of his or her officers or employeesdesignated by him or her for that purpose, examine any books, papers, records,or memoranda bearing upon the liability, and may require the attendance of thecorporation or transferee, or of any officer or employee of the corporation ortransferee, or the attendance of any other person having knowledge in thepremises, and may take testimony with reference to the matter, with power toadminister oaths to any officer, employee, or other person.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-11 > 44-11-31

SECTION 44-11-31

§ 44-11-31 Examinations as to liability oftransferee. – The tax administrator, for the purpose of determining the liability of atransferee of the property of any corporation with respect to any tax imposedupon the corporation, may, by any of his or her officers or employeesdesignated by him or her for that purpose, examine any books, papers, records,or memoranda bearing upon the liability, and may require the attendance of thecorporation or transferee, or of any officer or employee of the corporation ortransferee, or the attendance of any other person having knowledge in thepremises, and may take testimony with reference to the matter, with power toadminister oaths to any officer, employee, or other person.

State Codes and Statutes

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-11 > 44-11-31

SECTION 44-11-31

§ 44-11-31 Examinations as to liability oftransferee. – The tax administrator, for the purpose of determining the liability of atransferee of the property of any corporation with respect to any tax imposedupon the corporation, may, by any of his or her officers or employeesdesignated by him or her for that purpose, examine any books, papers, records,or memoranda bearing upon the liability, and may require the attendance of thecorporation or transferee, or of any officer or employee of the corporation ortransferee, or the attendance of any other person having knowledge in thepremises, and may take testimony with reference to the matter, with power toadminister oaths to any officer, employee, or other person.