§ 44-13-27 - Examination of records and witnesses. - Rhode-island Statutes

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SECTION 44-13-27

§ 44-13-27 Examination of records andwitnesses. – The tax administrator, for the purpose of ascertaining the correctness of anyreturn or for the purpose of determining the amount of any tax imposed by thischapter, may, by any of his or her officers or employees designated by him orher for that purpose, examine any books, papers, records, or memoranda bearingupon the matters required to be included in the return, and may require theattendance of the person executing the return or of any officer or employee ofany corporation or the attendance of any other person, and may examine him orher, under oath, respecting any matter which the tax administrator deemspertinent or material in determining the liability of any corporation to a taximposed by this chapter.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-27

SECTION 44-13-27

§ 44-13-27 Examination of records andwitnesses. – The tax administrator, for the purpose of ascertaining the correctness of anyreturn or for the purpose of determining the amount of any tax imposed by thischapter, may, by any of his or her officers or employees designated by him orher for that purpose, examine any books, papers, records, or memoranda bearingupon the matters required to be included in the return, and may require theattendance of the person executing the return or of any officer or employee ofany corporation or the attendance of any other person, and may examine him orher, under oath, respecting any matter which the tax administrator deemspertinent or material in determining the liability of any corporation to a taximposed by this chapter.

State Codes and Statutes

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-13 > 44-13-27

SECTION 44-13-27

§ 44-13-27 Examination of records andwitnesses. – The tax administrator, for the purpose of ascertaining the correctness of anyreturn or for the purpose of determining the amount of any tax imposed by thischapter, may, by any of his or her officers or employees designated by him orher for that purpose, examine any books, papers, records, or memoranda bearingupon the matters required to be included in the return, and may require theattendance of the person executing the return or of any officer or employee ofany corporation or the attendance of any other person, and may examine him orher, under oath, respecting any matter which the tax administrator deemspertinent or material in determining the liability of any corporation to a taximposed by this chapter.