R.I. Gen. Laws § 44-13-20 — Power to summon witnesses

The tax administrator may summon any corporation, or officer, agent, or employee of
the corporation, or any other person to appear before the tax administrator 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.