R.I. Gen. Laws § 44-19-27.2 — Power to summon witnesses and evidence

The tax administrator may summon any taxpayer, or officer, agent, or employee of the
taxpayer, or any other person, to appear before the administrator 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 chapters 18 or 19 of this title.