Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-13-21 — Service of summons
The summons may be sent by registered or certified mail to the corporation or 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.
Source: official text