2020 Rhode Island General Laws
Title 42 - State Affairs and Government
Chapter 42-64.9 Mill Building and Economic Revitalization Act
Section 42-64.9-13 Examination of taxpayer's records.
§ 42-64.9-13. Examination of taxpayer's records.
The tax administrator and his or her agents, for the purpose of ascertaining the correctness of any credit claimed under the provisions of this chapter, may examine any books, paper, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the eligibility for credits claimed.
History of Section.
(P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.)
