R.I. Gen. Laws § 44-49-15 — Investigatory powers

For the purpose of determining the correctness of any return, determining the amount
of tax that should have been paid, determining whether or not the dealer should have
made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator
may examine, or cause to be examined, any books, papers, records, or memoranda, that
may be relevant to making those determinations, whether the books, papers, records,
or memoranda, are the property of or in the possession of the dealer of another person.
The tax administrator may require the attendance of any person having knowledge or
information that may be relevant, compel the production of books, papers, records,
or memoranda by persons required to attend, take testimony on matters material to
the determination, and administer oaths or affirmations. Upon demand of the tax administrator
or any examiner or investigator, the court administrator of any court shall issue
a subpoena for the attendance of a witness or the production of books, papers, records,
and memoranda. The tax administrator may also issue subpoenas. Disobedience of subpoenas
issued under this chapter is punishable by the superior court of the district in which
the subpoena is issued, or, if the subpoena is issued by the tax administrator, by
the superior court or the county in which the party served with the subpoena is located,
in the same manner as contempt of superior court.