R.I. Gen. Laws § 44-11-22 — Tax administrator’s power to summon witnesses and evidence

The tax administrator may summon any corporation, or officer, agent, or employee of
any corporation, or any other person, to appear before him or her and produce records
and documents at a time and place named in the summons and to give testimony and to
answer interrogatories, under oath, respecting any matter which the tax administrator
deems pertinent or material to the administration of this chapter.