§ 44-15-10 - Examination of books and witnesses. - Rhode-island Statutes

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SECTION 44-15-10

§ 44-15-10 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 administrator's officers or employees designated byhim or her for that purpose, examine any books, papers, records, or memorandabearing upon the matters required to be included in the return, and may requirethe attendance of the person executing the return, or of any officer oremployee of any banking institution or credit union, or the attendance of anyother person, and may examine him or her, under oath, concerning any matterwhich the tax administrator deems pertinent or material in determining theliability of any corporation or association to a tax imposed by this chapter.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-15 > 44-15-10

SECTION 44-15-10

§ 44-15-10 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 administrator's officers or employees designated byhim or her for that purpose, examine any books, papers, records, or memorandabearing upon the matters required to be included in the return, and may requirethe attendance of the person executing the return, or of any officer oremployee of any banking institution or credit union, or the attendance of anyother person, and may examine him or her, under oath, concerning any matterwhich the tax administrator deems pertinent or material in determining theliability of any corporation or association to a tax imposed by this chapter.

State Codes and Statutes

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-15 > 44-15-10

SECTION 44-15-10

§ 44-15-10 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 administrator's officers or employees designated byhim or her for that purpose, examine any books, papers, records, or memorandabearing upon the matters required to be included in the return, and may requirethe attendance of the person executing the return, or of any officer oremployee of any banking institution or credit union, or the attendance of anyother person, and may examine him or her, under oath, concerning any matterwhich the tax administrator deems pertinent or material in determining theliability of any corporation or association to a tax imposed by this chapter.