§ 44-31.2-7 — § 44-31.2-7. Information requests.

Rhode Island § 44-31.2-7

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-31.2: Motion Picture Production Tax Credits

Text

§ 44-31.2-7. Information requests.

(a) The director of the film office and his or her agents, for the purpose of ascertaining the propriety or correctness of any materials pertaining to the certification of any motion picture production or to credits claimed under the provisions of this chapter, 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, and may require the attendance of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the director or his or her agent deems pertinent or material in administration and application of this chapter and, where not inconsistent with other legal provisions, the director may request information from the tax administrator.

(b) The tax administrator and his or her agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, papers, records, or memoranda bearing upon 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 eligibility for credits claimed and may request information from the film office, and the film office shall provide the information in all cases to the tax administrator.

Legislative History

P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; P.L. 2006, ch. 19, § 2; P.L. 2006, ch. 20, § 2.