R.I. Gen. Laws § 44-33.2-5 — Information requests

The tax administrator and his or her agents, for the purpose of ascertaining the correctness
of any credit claimed under the provisions of this chapter, may examine any books,
paper, records, or memoranda bearing upon the matters required to be included in the
return, report, or other statement, and may require the attendance of the person executing
the return, report, or other statement, or of any officer or employee of any taxpayer,
or the attendance of any other person, and may examine the person under oath respecting
any matter which the tax administrator or his or her agent deems pertinent or material
in determining the eligibility for credits claimed and may request information from
the commission, and the commission shall provide the information in all cases, to
the extent not otherwise prohibited by statute.