Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-11.1-14 — Service of summons
The summons may be sent by registered or certified mail to the political organization,
or to any officer, agent, or employee of the political organization, or to any other
person, or may be left by any authorized agent of the tax administrator with the political
organization, or with any officer, agent, or employee of the political organization,
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.
Source: official text