R.I. Gen. Laws § 44-13-8 — Statements, returns, and rules and regulations

(a) Every corporation shall render statements, make returns, and comply with rules and
regulations as the tax administrator, with the approval of the director of revenue,
may from time to time prescribe.
(b) The tax administrator may, whenever in his or her judgment it is necessary, require
any corporation, by notice served upon it, to make a return or render statements as
the tax administrator deems necessary in determining the liability of any corporation
to a tax under this chapter.