Section 44-18.2-8 Enforcement.

RI Gen L § 44-18.2-8 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

§ 44-18.2-8. Enforcement. (A) General. The tax administrator shall administer and enforce this chapter and may require any facts and information to be reported that he or she may deem necessary to enforce the provisions of this chapter.

(B) Examination of books and witnesses. For the purpose of ascertaining the correctness of any filing or notice or for the purpose of compliance with the terms of this chapter, the tax administrator shall have the power to examine or to cause to have examined, by any agent or representative designated by the tax administrator for that purpose, any books, papers, records, or memoranda bearing upon said matters and may require the attendance of the person rendering the return or any officer or employee of the person, or the attendance of any other person having knowledge of the correctness of any filing or notice or compliance with the terms of this chapter, and may take testimony and require proof material for its information, with power to administer oaths to the person or persons.

History of Section. (P.L. 2017, ch. 302, art. 8, § 18.)