R.I. Gen. Laws § 44-11-10 — Returns and statements required to show whether corporation liable

The tax administrator may, whenever in his or her judgment if it is necessary, require
any corporation, association, or organization, by notice served upon it, to make a
return, render statements, or keep records as the tax administrator deems sufficient
to show whether or not the corporation, association, or organization is liable for
any tax under this chapter.