R.I. Gen. Laws § 44-14-24 — Power to summon witnesses

The tax administrator may summon any banking institution, or officer, agent, or employee
of the institution, or any other person to appear before him or her 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.