There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-53 - Levy and Distraint
§ 44-53-7 - Records on property subject to levy.
SECTION 44-53-7
§ 44-53-7 Records on property subject to levy. – If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax administrator, exhibit the books or records to the tax administrator.
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