§ 44-31.2-7 Information requests. –(a) The director of the film office and his or her agents, for the purpose ofascertaining the propriety or correctness of any materials pertaining to thecertification of any motion picture production or to credits claimed under theprovisions of this chapter, 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, and may require theattendance of any taxpayer, or the attendance of any other person, and mayexamine the person under oath respecting any matter which the director or hisor her agent deems pertinent or material in administration and application ofthis chapter and, where not inconsistent with other legal provisions, thedirector may request information from the tax administrator.
(b) The tax administrator and his or her agents, for thepurpose of ascertaining the correctness of any credit claimed under theprovisions of this chapter, may examine any books, papers, records, ormemoranda bearing upon matters required to be included in the return, report,or other statement, and may require the attendance of the person executing thereturn, report, or other statement, or of any officer or employee of anytaxpayer, or the attendance of any other person, and may examine the personunder oath respecting any matter which the tax administrator or his or heragent deems pertinent or material in determining the eligibility for creditsclaimed and may request information from the film office, and the film officeshall provide the information in all cases to the tax administrator.
§ 44-31.2-7 Information requests. –(a) The director of the film office and his or her agents, for the purpose ofascertaining the propriety or correctness of any materials pertaining to thecertification of any motion picture production or to credits claimed under theprovisions of this chapter, 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, and may require theattendance of any taxpayer, or the attendance of any other person, and mayexamine the person under oath respecting any matter which the director or hisor her agent deems pertinent or material in administration and application ofthis chapter and, where not inconsistent with other legal provisions, thedirector may request information from the tax administrator.
(b) The tax administrator and his or her agents, for thepurpose of ascertaining the correctness of any credit claimed under theprovisions of this chapter, may examine any books, papers, records, ormemoranda bearing upon matters required to be included in the return, report,or other statement, and may require the attendance of the person executing thereturn, report, or other statement, or of any officer or employee of anytaxpayer, or the attendance of any other person, and may examine the personunder oath respecting any matter which the tax administrator or his or heragent deems pertinent or material in determining the eligibility for creditsclaimed and may request information from the film office, and the film officeshall provide the information in all cases to the tax administrator.
§ 44-31.2-7 Information requests. –(a) The director of the film office and his or her agents, for the purpose ofascertaining the propriety or correctness of any materials pertaining to thecertification of any motion picture production or to credits claimed under theprovisions of this chapter, 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, and may require theattendance of any taxpayer, or the attendance of any other person, and mayexamine the person under oath respecting any matter which the director or hisor her agent deems pertinent or material in administration and application ofthis chapter and, where not inconsistent with other legal provisions, thedirector may request information from the tax administrator.
(b) The tax administrator and his or her agents, for thepurpose of ascertaining the correctness of any credit claimed under theprovisions of this chapter, may examine any books, papers, records, ormemoranda bearing upon matters required to be included in the return, report,or other statement, and may require the attendance of the person executing thereturn, report, or other statement, or of any officer or employee of anytaxpayer, or the attendance of any other person, and may examine the personunder oath respecting any matter which the tax administrator or his or heragent deems pertinent or material in determining the eligibility for creditsclaimed and may request information from the film office, and the film officeshall provide the information in all cases to the tax administrator.
