R.I. Gen. Laws § 44-11-31 — Examinations as to liability of transferee

The tax administrator, for the purpose of determining the liability of a transferee
of the property of any corporation with respect to any tax imposed upon the corporation,
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 liability,
and may require the attendance of the corporation or transferee, or of any officer
or employee of the corporation or transferee, or the attendance of any other person
having knowledge in the premises, and may take testimony with reference to the matter,
with power to administer oaths to any officer, employee, or other person.