R.I. Gen. Laws § 44-14-31 — Examination of books 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 the tax administrator’s 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 banking institution, 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.