§ 44-11-30. Examination of taxpayer’s records — Witnesses.
The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation, association, or organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation, association, or organization to a tax imposed by this chapter.
History of Section.G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-30.
Structure Rhode Island General Laws
Chapter 44-11 - Business Corporation Tax
Section 44-11-1. - Definitions.
Section 44-11-2. - Imposition of tax.
Section 44-11-2.2. - Pass-through entities — Definitions — Withholding — Returns.
Section 44-11-2.3. - Pass-through entities — Election to pay state income tax at the entity level.
Section 44-11-3. - Filing of returns — Due date.
Section 44-11-4. - Returns of affiliated groups of corporations.
Section 44-11-4.1. - Combined reporting.
Section 44-11-5. - Extension of time for filing of returns.
Section 44-11-6. - Determination and payment of tax due — Hearings and redeterminations.
Section 44-11-7. - Interest on delinquency payments.
Section 44-11-7.1. - Limitations on assessment.
Section 44-11-8. - Lien on real estate.
Section 44-11-9. - Records, statements, and rules and regulations.
Section 44-11-10. - Returns and statements required to show whether corporation liable.
Section 44-11-11. - “Net income” defined.
Section 44-11-11.2. - Definition of “treatment facility”.
Section 44-11-11.3. - Accelerated amortization deductions for certain manufacturers.
Section 44-11-12. - Dividends and interest excluded from net income.
Section 44-11-13. - Entire net income of business wholly within state.
Section 44-11-14. - Allocation of income from business partially within state.
Section 44-11-14.1. - Certified facility apportionment exclusion.
Section 44-11-14.3. - Credit card banks — Allocation and apportionment of income.
Section 44-11-14.4. - Allocation and apportionment — Retirement and pension plans.
Section 44-11-14.5. - International investment management service income.
Section 44-11-14.6. - Allocation and apportionment — Manufacturers.
Section 44-11-15. - Variation of method of allocating income.
Section 44-11-16 - — 44-11-18. Repealed.
Section 44-11-19. - Supplemental returns — Additional tax or refund.
Section 44-11-20. - Claims for refund — Hearing upon denial.
Section 44-11-22. - Tax administrator’s power to summon witnesses and evidence.
Section 44-11-23. - Service of summons.
Section 44-11-24. - Enforcement of summons.
Section 44-11-25. - Determination of tax without return.
Section 44-11-26. - Pecuniary penalty for failure to file return or to pay tax or for negligence.
Section 44-11-27. - Pecuniary penalty for fraud.
Section 44-11-28. - Collection of pecuniary penalties.
Section 44-11-29. - Notice to tax administrator of sale of assets — Tax due.
Section 44-11-29.1. - Letters of good standing — Fees.
Section 44-11-30. - Examination of taxpayer’s records — Witnesses.
Section 44-11-31. - Examinations as to liability of transferee.
Section 44-11-32. - Violations by corporations.
Section 44-11-33. - Violations by individuals.
Section 44-11-34. - Criminal penalty for failure to file return.
Section 44-11-36. - Liability of fiduciaries.
Section 44-11-37. - General collection powers.
Section 44-11-38. - Collection by writ of execution.
Section 44-11-39. - Tax as debt to state.
Section 44-11-40. - Severability.
Section 44-11-43. - Passive investment treatment.
Section 44-11-44. - Annual Rhode Island corporate income and tax data report.