Rhode Island § 44-11-31 § 44-11-31. Examinations as to liability of transferee.

Rhode Island Statutes

§ 44-11-31 — § 44-11-31. Examinations as to liability of transferee.

Rhode Island § 44-11-31

Title 44Taxation

Ch. 44-11Business Corporation Tax

This text of Rhode Island § 44-11-31 (§ 44-11-31. Examinations as to liability of transferee.) 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 § 44-11-31 (2026).

Text

§ 44-11-31. Examinations as to liability of transferee.
The tax administrator, for the purpose of determining the liability of a transferee
            of the property of any corporation with respect to any tax imposed upon the corporation,
            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 liability,
            and may require the attendance of the corporation or transferee, or of any officer
            or employee of the corporation or transferee, or the attendance of any other person
            having knowledge in the premises, and may take testimony with reference to the matter,
      

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§ 44-11-31. Examinations as to liability of transferee.

The tax administrator, for the purpose of determining the liability of a transferee of the property of any corporation with respect to any tax imposed upon the corporation, 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 liability, and may require the attendance of the corporation or transferee, or of any officer or employee of the corporation or transferee, or the attendance of any other person having knowledge in the premises, and may take testimony with reference to the matter, with power to administer oaths to any officer, employee, or other person.