R.I. Gen. Laws § 44-20-26 — Agreement by nonresident to submit records — Attorney to receive process

Any nonresident distributor who receives authorization and permission to affix stamps
under §§ 44-20-23 and 44-20-24 shall, upon the request of the tax administrator submit his or her books, accounts,
and records to examination during reasonable business hours by the tax administrator
or his or her authorized agent. Each nonresident person, other than a foreign corporation
complying with the provisions of chapter 1.2 of title 7 shall, in writing, appoint the secretary of state, or his or her successors in office,
to be his or her attorney, that appointment to be made, acknowledged, and filed in
the manner prescribed for foreign corporations engaging in business in this state.
Service upon the attorney is sufficient service upon any nonresident person, whether
a foreign corporation complying with the provisions of chapter 1.2 of title 7 or not, and may be made by leaving an attested copy of the process with the secretary
of state or at his or her office. When legal process against any nonresident person
is served upon the secretary of state, the secretary shall notify the nonresident
person in the manner provided for notification of service of process in the case of
foreign corporations under chapter 1.2 of title 7 and collect the fee specified in that chapter.