Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-19-34 — Service of process â Director of business regulation as agent of nonresident seller
Any person not a resident of this state who engages in business in this state, as
defined in § 44-18-23, shall, as a condition precedent to engaging in business in this state, and by engaging
in business in this state, consent that any process issued in the enforcement of the
provisions of chapters 18 and 19 of this title may be served upon the director of
the department of business regulation as agent of that person. The process may be
served by leaving a copy of the process in the hands of the director of the department
of business regulation or in the directorâs office with someone in charge of the office.
The service is sufficient service upon the person; provided, that notice of the service
and a copy of the process, at least fifteen (15) days before the return day of the
process, is sent by registered or certified mail, postage prepaid, by the tax administrator
or the administratorâs attorney of record, to the personâs last known address, and
the senderâs registered or certified mail receipt of sending and the tax administratorâs
or the administratorâs attorneyâs affidavit of compliance are appended to the process
and entered with the declaration. Service of process in the manner provided for in
this section, under the circumstances specified in this section, is of the same force
and validity as if served upon the taxpayer personally within this state. Nothing
in this section limits or affects the right to serve process upon a person not a resident
of this state within this state in any other manner now or hereafter permitted by
law.
Source: official text