Section 310-RICR-10-10-1.17 - Administration and Examination of RecordsA. The Division of Taxation and any of its agents, for the purpose of ascertaining the correctness of any claimed Tax Credit 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 Division of Taxation or its agents deems pertinent or material in determining eligibility for tax credits claimed, and may request information from the Department, and the Department shall provide such information in all cases, to the extent not otherwise prohibited by statute.B. The Department may examine any books, paper, records or memoranda bearing upon the approval of Tax Credits, and may require the attendance of any person executing any application, report or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine such person under oath respecting any matter which the Department deems pertinent or material in determining eligibility for Tax Credits.310 R.I. Code R. 310-RICR-10-10-1.17
Adopted effective 10/8/2024