Rhode Island § 44-49-15 § 44-49-15. Investigatory powers.

Rhode Island Statutes

§ 44-49-15 — § 44-49-15. Investigatory powers.

Rhode Island § 44-49-15

Title 44Taxation

Ch. 44-49Controlled Substances Taxation Act

This text of Rhode Island § 44-49-15 (§ 44-49-15. Investigatory powers.) 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 § 44-49-15 (2026).

Text

§ 44-49-15. Investigatory powers.
For the purpose of determining the correctness of any return, determining the amount
            of tax that should have been paid, determining whether or not the dealer should have
            made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator
            may examine, or cause to be examined, any books, papers, records, or memoranda, that
            may be relevant to making those determinations, whether the books, papers, records,
            or memoranda, are the property of or in the possession of the dealer of another person.
            The tax administrator may require the attendance of any person having knowledge or
            inform

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§ 44-49-15. Investigatory powers.

For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator may examine, or cause to be examined, any books, papers, records, or memoranda, that may be relevant to making those determinations, whether the books, papers, records, or memoranda, are the property of or in the possession of the dealer of another person. The tax administrator may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the tax administrator or any examiner or investigator, the court administrator of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The tax administrator may also issue subpoenas. Disobedience of subpoenas issued under this chapter is punishable by the superior court of the district in which the subpoena is issued, or, if the subpoena is issued by the tax administrator, by the superior court or the county in which the party served with the subpoena is located, in the same manner as contempt of superior court.