Rhode Island § 44-19-27.1 § 44-19-27.1. Examination of taxpayer's records — Witnesses.

Rhode Island Statutes

§ 44-19-27.1 — § 44-19-27.1. Examination of taxpayer's records — Witnesses.

Rhode Island § 44-19-27.1

Title 44Taxation

Ch. 44-19Sales and Use Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-19-27.1 (§ 44-19-27.1. 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 § 44-19-27.1 (2026).

Text

§ 44-19-27.1. Examination of taxpayer's records — Witnesses.
The tax administrator and his or her agents for the purpose of ascertaining the correctness
            of any return, report, or other statement required to be filed under chapters 18 or
            19 of this title or by the tax administrator under those chapters, or for the purpose
            of determining the amount of any tax imposed under the provisions of those chapters,
            may examine any books, papers, 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

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§ 44-19-27.1. Examination of taxpayer's records — Witnesses.

The tax administrator and his or her agents for the purpose of ascertaining the correctness of any return, report, or other statement required to be filed under chapters 18 or 19 of this title or by the tax administrator under those chapters, or for the purpose of determining the amount of any tax imposed under the provisions of those chapters, may examine any books, papers, 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 which the tax administrator or his or her agent deems pertinent or material in determining the liability of any person to a tax imposed under the provisions of chapters 18 or 19 of this title.