Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-11-23
Service of summons
The summons may be sent by registered or certified mail to the corporation, or to any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.
Amendment history
History of Section. G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1 impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-11-23.
Source: view the official text
In this chapter (40 sections)
- 44-11-9 · Records, statements, and rules and regulations
- 44-11-10 · Returns and statements required to show whether corporation…
- 44-11-11 · âNet incomeâ defined
- 44-11-11.1 · Amortization of air or water pollution prevention or…
- 44-11-11.2 · Definition of âtreatment facilityâ
- 44-11-11.3 · Accelerated amortization deductions for certain…
- 44-11-12 · Dividends and interest excluded from net income
- 44-11-13 · Entire net income of business wholly within state
- 44-11-14 · Allocation of income from business partially within state
- 44-11-14.1 · Certified facility apportionment exclusion
- 44-11-14.2 · Allocation and apportionment of regulated investment…
- 44-11-14.3 · Credit card banks â Allocation and apportionment of…
- 44-11-14.4 · Allocation and apportionment â Retirement and pension…
- 44-11-14.5 · International investment management service income
- 44-11-14.6 · Allocation and apportionment â Manufacturers
- 44-11-15 · Variation of method of allocating income
- 44-11-19 · Supplemental returns â Additional tax or refund
- 44-11-20 · Claims for refund â Hearing upon denial
- 44-11-21 · Information confidential â Types of disclosure authorized…
- 44-11-22 · Tax administratorâs power to summon witnesses and evidence
- 44-11-23 · Service of summons
- 44-11-24 · Enforcement of summons
- 44-11-25 · Determination of tax without return
- 44-11-26 · Pecuniary penalty for failure to file return or to pay tax…
- 44-11-26.1 · Revocation of articles or authority to transact business…
- 44-11-27 · Pecuniary penalty for fraud
- 44-11-28 · Collection of pecuniary penalties
- 44-11-29 · Notice to tax administrator of sale of assets â Tax due
- 44-11-29.1 · Letters of good standing â Fees
- 44-11-30 · Examination of taxpayerâs records â Witnesses
- 44-11-31 · Examinations as to liability of transferee
- 44-11-32 · Violations by corporations
- 44-11-33 · Violations by individuals
- 44-11-34 · Criminal penalty for failure to file return
- 44-11-35 · Appeals
- 44-11-36 · Liability of fiduciaries
- 44-11-37 · General collection powers
- 44-11-38 · Collection by writ of execution
- 44-11-39 · Tax as debt to state
- 44-11-40 · Severability