R.I. Gen. Laws § 44-17-1.1 — Records required

Every insurance company subject to tax under this chapter shall keep books, including
records, receipts, and other pertinent papers, in a form that the tax administrator
may require. Those records are open at all times to the inspection of the tax administrator
and his or her agents and, upon summons issued by the tax administrator, shall be
produced at a time and place that the tax administrator may designate for inspection
by him or her or by his or her agents.