State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-31SECTION 44-14-31
§ 44-14-31 Examination of books 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 the tax administrator's officers or employeesdesignated by him or her for that purpose, examine any books, papers, records,or memoranda bearing upon the matters required to be included in the return,and may require the attendance of the person executing the return, or of anyofficer or employee of any banking institution, or the attendance of any otherperson, and may examine him or her, under oath, respecting any matter which thetax administrator deems pertinent or material in determining the liability ofany corporation to a tax imposed by this chapter.
