§ 44-13-27. Examination of records and 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 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 to a tax imposed by this chapter.
History of Section.P.L. 1942, ch. 1212, art. 6, § 11; G.L. 1956, § 44-13-27; P.L. 1985, ch. 181, art. 62, § 1.
Structure Rhode Island General Laws
Chapter 44-13 - Public Service Corporation Tax
Section 44-13-1. - Domestic corporations subject to tax — “Gross earnings” defined — Deductions.
Section 44-13-2. - Foreign corporations subject to tax.
Section 44-13-2.1. - Public service companies subject to tax.
Section 44-13-2.2. - Gross earnings of certain corporations and public service companies.
Section 44-13-3. - Minimum tax.
Section 44-13-4. - Rate of taxation.
Section 44-13-5. - Deductions for merchandise sales and alternative fuel.
Section 44-13-6. - Due date of annual return.
Section 44-13-7. - Extension of time for filing of returns.
Section 44-13-8. - Statements, returns, and rules and regulations.
Section 44-13-9. - Entire gross earnings of business wholly within state.
Section 44-13-10. - Apportionment of earnings from business partially within state.
Section 44-13-11. - Liability of fiduciaries.
Section 44-13-13. - Taxation of certain tangible personal property.
Section 44-13-13.1. - Personal property tax — Application of aggrieved party for hearing.
Section 44-13-13.2. - Personal property tax — Application to recover.
Section 44-13-14. - Exemption of securities from taxation.
Section 44-13-15. - Determination and payment of tax.
Section 44-13-16. - Claim for refund — Hearing upon denial.
Section 44-13-17. - Interest on delinquent payments.
Section 44-13-18. - Lien on real estate.
Section 44-13-19. - Supplemental returns.
Section 44-13-20. - Power to summon witnesses.
Section 44-13-21. - Service of summons.
Section 44-13-22. - Enforcement of summons.
Section 44-13-23. - Determination of tax without return.
Section 44-13-24. - Pecuniary penalty for failure to file return.
Section 44-13-25. - Pecuniary penalty for false return.
Section 44-13-26. - Collection of pecuniary penalties.
Section 44-13-27. - Examination of records and witnesses.
Section 44-13-28. - Penalty for violations by corporation.
Section 44-13-29. - Penalty for violations by individuals.
Section 44-13-30. - Penalty for failure to file return or statement.
Section 44-13-31. - Hearing on application by corporation.
Section 44-13-33. - Collection by writ of execution.
Section 44-13-34. - Severability.
Section 44-13-35. - Gross earnings exempt from the public service corporation tax.
Section 44-13-36. - Public service corporation tax included in utility rates.