State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-19 > 44-19-27-4SECTION 44-19-27.4
§ 44-19-27.4 Enforcement of summons.– When any taxpayer, or officer, agent, or employee of the taxpayer, or otherperson, summoned under the provisions of §§ 44-19-27.2 and 44-19-27.3neglects or refuses to obey the summons or to give testimony or to answerinterrogatories as required, the tax administrator may apply to the sixth (6th)division of the district court for a citation against the taxpayer, or officer,agent, or employee of the taxpayer, or other person as for a contempt. Anyjudge of that court may hear the application and, if satisfactory proof ismade, issue a citation for the arrest of the taxpayer, or officer, agent, oremployee of the taxpayer, or other person, and upon the taxpayer, or officer,agent, or employee of the taxpayer, or other person, being brought before thejudge, the judge shall proceed to a hearing of the case; and upon the hearingthe judge has power to make any order the judge deems proper. A party aggrievedby an order of the court may appeal the order to the supreme court inaccordance with the procedures contained in the Rules of Appellate Procedure ofthe Supreme Court.
