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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-14-25

Service of summons

Official textwebserver.rilegislature.govlast amended

The summons may be sent by registered or certified mail to the banking institution, to any officer, agent, or employee of the institution, or to any other person, or may be left by any authorized agent of the tax administrator with the banking institution, or with any officer, agent, or employee of the institution, 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.

Amendment history

History of Section. P.L. 1942, ch. 1212, art. 7, § 11; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-14-25.

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In this chapter (40 sections)
  1. 44-14-7 · Extension of time for return
  2. 44-14-8 · Statements, returns, and rules and regulations
  3. 44-14-9 · Reports filed with banking and insurance division
  4. 44-14-10 · “Net income” defined
  5. 44-14-11 · “Gross income” defined
  6. 44-14-12 · Gain or loss from disposition of securities
  7. 44-14-13 · Business expenses deductible
  8. 44-14-14 · Write-downs or reserves for security losses
  9. 44-14-14.1 · Apportionment and allocation of income for purposes of…
  10. 44-14-14.2 · Definitions applicable to §§ 44-14-14.1 — 44-14-14.5
  11. 44-14-14.3 · Receipts factor
  12. 44-14-14.4 · Property factor
  13. 44-14-14.5 · Payroll factor
  14. 44-14-15 · Dividends excluded from income
  15. 44-14-16 · Liability of fiduciaries
  16. 44-14-17 · Exemption of intangible property and stock from taxation
  17. 44-14-18 · Payment of tax
  18. 44-14-19 · Examination and correction of returns — Refund or credit
  19. 44-14-19.1 · Claims for refund — Hearing upon denial
  20. 44-14-19.2 · Limitations on assessment
  21. 44-14-20 · Interest on delinquent payments
  22. 44-14-21 · Lien on real estate
  23. 44-14-22 · Supplemental returns
  24. 44-14-23 · Information confidential — Types of disclosure authorized
  25. 44-14-24 · Power to summon witnesses
  26. 44-14-25 · Service of summons
  27. 44-14-26 · Enforcement of summons
  28. 44-14-27 · Determination of tax without return
  29. 44-14-28 · Pecuniary penalty for failure to file return
  30. 44-14-29 · Pecuniary penalty for false return
  31. 44-14-30 · Collection of pecuniary penalties
  32. 44-14-31 · Examination of books and witnesses
  33. 44-14-32 · Penalty for violations by banks
  34. 44-14-33 · Penalty for violations by individuals
  35. 44-14-34 · Penalty for failure to file return
  36. 44-14-35 · Hearing on application by bank
  37. 44-14-36 · Appeals
  38. 44-14-37 · Collection by writ of execution
  39. 44-14-38 · Severability
  40. 44-14-39 · Combined reporting study
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