§ 44-13-22 - Enforcement of summons. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-22

SECTION 44-13-22

§ 44-13-22 Enforcement of summons. –Whenever any person or corporation summoned under the provisions of§§ 44-13-20 and 44-13-21 neglects or refuses to obey the summons orto give testimony or to answer interrogatories as required, the taxadministrator may apply to the sixth (6th) division of the district court for acitation against the person or corporation as for a contempt. Any judge of thecourt may hear the application and, if satisfactory proof is made, shall issuea citation for the arrest of the person, or of any officer of the corporation.Upon the person or officer being brought before the judge, he or she shallproceed to a hearing of the case. Upon the hearing, the judge shall have powerto make an order as he or she shall deem proper. A party aggrieved by an orderof the court may appeal the order to the supreme court in accordance with theprocedures contained in the rules of appellate procedure of the supreme court.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-22

SECTION 44-13-22

§ 44-13-22 Enforcement of summons. –Whenever any person or corporation summoned under the provisions of§§ 44-13-20 and 44-13-21 neglects or refuses to obey the summons orto give testimony or to answer interrogatories as required, the taxadministrator may apply to the sixth (6th) division of the district court for acitation against the person or corporation as for a contempt. Any judge of thecourt may hear the application and, if satisfactory proof is made, shall issuea citation for the arrest of the person, or of any officer of the corporation.Upon the person or officer being brought before the judge, he or she shallproceed to a hearing of the case. Upon the hearing, the judge shall have powerto make an order as he or she shall deem proper. A party aggrieved by an orderof the court may appeal the order to the supreme court in accordance with theprocedures contained in the rules of appellate procedure of the supreme court.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-22

SECTION 44-13-22

§ 44-13-22 Enforcement of summons. –Whenever any person or corporation summoned under the provisions of§§ 44-13-20 and 44-13-21 neglects or refuses to obey the summons orto give testimony or to answer interrogatories as required, the taxadministrator may apply to the sixth (6th) division of the district court for acitation against the person or corporation as for a contempt. Any judge of thecourt may hear the application and, if satisfactory proof is made, shall issuea citation for the arrest of the person, or of any officer of the corporation.Upon the person or officer being brought before the judge, he or she shallproceed to a hearing of the case. Upon the hearing, the judge shall have powerto make an order as he or she shall deem proper. A party aggrieved by an orderof the court may appeal the order to the supreme court in accordance with theprocedures contained in the rules of appellate procedure of the supreme court.