Rhode Island § 42-64.9-13 § 42-64.9-13. Examination of taxpayer's records.

Rhode Island Statutes

§ 42-64.9-13 — § 42-64.9-13. Examination of taxpayer's records.

Rhode Island § 42-64.9-13

Title 42State Affairs and Government

Ch. 42-64.9Mill Building and Economic Revitalization Act

This text of Rhode Island § 42-64.9-13 (§ 42-64.9-13. Examination of taxpayer's records.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 42-64.9-13 (2026).

Text

§ 42-64.9-13. Examination of taxpayer's records.
The tax administrator and the tax administrator's agents, for the purpose of ascertaining
            the correctness of any credit claimed under the provisions of this chapter, may examine
            any books, paper, records, or memoranda bearing upon the matters required to be included
            in the return, report, or other statement, and may require the attendance of the person
            executing the return, report, or other statement, or of any officer or employee of
            any taxpayer, or the attendance of any other person, and may examine the person under
            oath respecting any matter that the tax administrator or the tax administrator's age

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§ 42-64.9-13. Examination of taxpayer's records.

The tax administrator and the tax administrator's agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, paper, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter that the tax administrator or the tax administrator's agent deems pertinent or material in determining the eligibility for credits claimed.