R.I. Gen. Laws § 44-11-30 — Examination of taxpayer’s records — Witnesses

The tax administrator, for the purpose of ascertaining the correctness of any return
or for the purpose of determining the amount of any tax imposed by this chapter, may,
by any of his or her officers or employees designated by him or her for that purpose,
examine any books, papers, records, or memoranda bearing upon the matters required
to be included in the return, and may require the attendance of the person executing
the return or of any officer or employee of any corporation, association, or organization,
or the attendance of any other person, and may examine him or her under oath respecting
any matter which the tax administrator deems pertinent or material in determining
the liability of any corporation, association, or organization to a tax imposed by
this chapter.