R.I. Gen. Laws § 44-13-27 — Examination of records and 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 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 to a tax imposed by this chapter.