§ 44-19-27.1 - Examination of taxpayer's records – Witnesses. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-19 > 44-19-27-1

SECTION 44-19-27.1

§ 44-19-27.1 Examination of taxpayer'srecords – Witnesses. – The tax administrator and his or her agents for the purpose of ascertaining thecorrectness of any return, report, or other statement required to be filedunder chapters 18 or 19 of this title or by the tax administrator under thosechapters, or for the purpose of determining the amount of any tax imposed underthe provisions of those chapters, may examine any books, papers, records, ormemoranda bearing upon the matters required to be included in the return,report, or other statement, and may require the attendance of the personexecuting the return, report, or other statement, or of any officer or employeeof any taxpayer, or the attendance of any other person, and may examine theperson under oath respecting any matter which the tax administrator or his orher agent deems pertinent or material in determining the liability of anyperson to a tax imposed under the provisions of chapters 18 or 19 of this title.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-19 > 44-19-27-1

SECTION 44-19-27.1

§ 44-19-27.1 Examination of taxpayer'srecords – Witnesses. – The tax administrator and his or her agents for the purpose of ascertaining thecorrectness of any return, report, or other statement required to be filedunder chapters 18 or 19 of this title or by the tax administrator under thosechapters, or for the purpose of determining the amount of any tax imposed underthe provisions of those chapters, may examine any books, papers, records, ormemoranda bearing upon the matters required to be included in the return,report, or other statement, and may require the attendance of the personexecuting the return, report, or other statement, or of any officer or employeeof any taxpayer, or the attendance of any other person, and may examine theperson under oath respecting any matter which the tax administrator or his orher agent deems pertinent or material in determining the liability of anyperson to a tax imposed under the provisions of chapters 18 or 19 of this title.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-19 > 44-19-27-1

SECTION 44-19-27.1

§ 44-19-27.1 Examination of taxpayer'srecords – Witnesses. – The tax administrator and his or her agents for the purpose of ascertaining thecorrectness of any return, report, or other statement required to be filedunder chapters 18 or 19 of this title or by the tax administrator under thosechapters, or for the purpose of determining the amount of any tax imposed underthe provisions of those chapters, may examine any books, papers, records, ormemoranda bearing upon the matters required to be included in the return,report, or other statement, and may require the attendance of the personexecuting the return, report, or other statement, or of any officer or employeeof any taxpayer, or the attendance of any other person, and may examine theperson under oath respecting any matter which the tax administrator or his orher agent deems pertinent or material in determining the liability of anyperson to a tax imposed under the provisions of chapters 18 or 19 of this title.