Rhode Island § 44-11-30 § 44-11-30. Examination of taxpayer's records — Witnesses.

Rhode Island Statutes

§ 44-11-30 — § 44-11-30. Examination of taxpayer's records — Witnesses.

Rhode Island § 44-11-30

Title 44Taxation

Ch. 44-11Business Corporation Tax

This text of Rhode Island § 44-11-30 (§ 44-11-30. Examination of taxpayer's records — Witnesses.) 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 § 44-11-30 (2026).

Text

§ 44-11-30. Examination of taxpayer's records — Witnesses.
The tax administrator, for the purpose of ascertaining the correctness of any return
            or for the purpose of determining the amount of any tax imposed by this chapter, may,
            by any of his or her officers or employees designated by him or her for that purpose,
            examine any books, papers, records, or memoranda bearing upon the matters required
            to be included in the return, and may require the attendance of the person executing
            the return or of any officer or employee of any corporation, association, or organization,
            or the attendance of any other person, and may examine him or her under oath respe

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§ 44-11-30. Examination of taxpayer's records — Witnesses.

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation, association, or organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation, association, or organization to a tax imposed by this chapter.