2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-11 - Business Corporation Tax
Section 44-11-23 - Service of summons.

Universal Citation: RI Gen L § 44-11-23 (2017)

§ 44-11-23. Service of summons.

The summons may be sent by registered or certified mail to the corporation, or to any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.

History of Section.
(G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1 impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-11-23.)

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