Section 870-RICR-30-00-3.19 - Administration and Examination of RecordsA. The Tax Division and its agents, for the purpose of ascertaining the correctness of any Tax Credit claimed under the Act, 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 Division or its agents deems pertinent or material in determining eligibility for Tax Credits claimed, and may request information from the Corporation, and the Corporation shall provide such information in all cases, to the extent not otherwise prohibited by statute.B. The Corporation may examine any books, paper, records or memoranda bearing upon the approval of incentives awarded under the Act, 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 Corporation deems pertinent or material in determining eligibility for incentives claimed under the Act.870 R.I. Code R. 870-RICR-30-00-3.19
Amended effective 12/19/2018