Rhode Island § 44-19-27.3 § 44-19-27.3. Service of summons.

Rhode Island Statutes

§ 44-19-27.3 — § 44-19-27.3. Service of summons.

Rhode Island § 44-19-27.3

Title 44Taxation

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

This text of Rhode Island § 44-19-27.3 (§ 44-19-27.3. Service of summons.) 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 § 44-19-27.3 (2026).

Text

§ 44-19-27.3. Service of summons.
The summons may be sent by registered or certified mail to the taxpayer, or officer,
            agent, or employee of the taxpayer, or to any other authorized person, or may be left
            by any authorized agent of the tax administrator with the taxpayer, or officer, agent,
            or employee of the taxpayer, or other authorized person, or left at his or her last
            and usual place of abode. When the summons requires the production of records or documents,
            it is sufficient if those records and documents are described with reasonable certainty.
         

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§ 44-19-27.3. Service of summons.

The summons may be sent by registered or certified mail to the taxpayer, or officer, agent, or employee of the taxpayer, or to any other authorized person, or may be left by any authorized agent of the tax administrator with the taxpayer, or officer, agent, or employee of the taxpayer, or other authorized person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it is sufficient if those records and documents are described with reasonable certainty.