§ 3-10-6. Orders to produce evidence or permit examination.
If any officer or employee of any person or any corporation refuses to give to the tax administrator or his or her authorized agent any information reasonably necessary for the determination of the tax assessed under this chapter, or refuses to permit any examination of the books of that person or corporation reasonably necessary for the purpose, the administrator may take the proceedings set forth in § 44-11-24, and the district court is empowered to proceed to hear and determine the matter and to issue any orders as authorized by that section. A party aggrieved by an order of the court may appeal that order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
History of Section.P.L. 1933, ch. 2013, § 45; G.L. 1938, ch. 167, § 5; impl. am. P.L. 1939, ch. 660, § 70; P.L. 1976, ch. 140, § 2.
Structure Rhode Island General Laws
Chapter 3-10 - Taxation of Beverages
Section 3-10-1. - Manufacturing tax rates — Exemption of religious uses.
Section 3-10-1.1. - Alcoholic beverage floor stock tax.
Section 3-10-2. - Export permits — Tax exemption.
Section 3-10-3. - Reports and information required of manufacturers.
Section 3-10-4. - Monthly returns by manufacturers — Payment of tax.
Section 3-10-5. - Information supplemental to returns — Audit of books.
Section 3-10-6. - Orders to produce evidence or permit examination.
Section 3-10-7. - Assessment in absence of return — Interest.
Section 3-10-8. - Collection of delinquent taxes — Suspension of license.
Section 3-10-9. - Information confidential — Appeal of assessments.
Section 3-10-11. - Limit on wholesaler’s profits — Payment of excess to state.
Section 3-10-12. - Sale of distillery and winery products — Records of wholesalers.
Section 3-10-13. - Rules and regulations.
Section 3-10-14. - Brewers exempt from §§ 3-10-11 — 3-10-13.
Section 3-10-15. - Retaliatory service charge on imported beverages.
Section 3-10-16. - Reciprocal license and requirements for importation of malt beverages.
Section 3-10-17. - Tax on imported malt beverages.
Section 3-10-18. - Payment of malt beverage tax.
Section 3-10-19. - Refunds on import orders not filled.
Section 3-10-21. - Refund of taxes and service fees on lost, unmarketable, or condemned beverages.