R.I. Gen. Laws § 44-18.2-8 — Enforcement

(A) General. The tax administrator shall administer and enforce this chapter and may require any
facts and information to be reported that he or she may deem necessary to enforce
the provisions of this chapter.
(B) Examination of books and witnesses. For the purpose of ascertaining the correctness of any filing or notice or for the
purpose of compliance with the terms of this chapter, the tax administrator shall
have the power to examine or to cause to have examined, by any agent or representative
designated by the tax administrator for that purpose, any books, papers, records,
or memoranda bearing upon said matters and may require the attendance of the person
rendering the return or any officer or employee of the person, or the attendance of
any other person having knowledge of the correctness of any filing or notice or compliance
with the terms of this chapter, and may take testimony and require proof material
for its information, with power to administer oaths to the person or persons.